Classification of supply as goods or services under GST determines when treatment or process is taxed as a service.

Classification under GST requires treating activities as supply of goods or services per Schedule provisions read with the charging statute. A treatment or process applied to another person's movable property is characterised as a supply of services; such processes include printing, fabrication, colouring and similar operations. Composite supply may arise where multiple taxable goods or services are involved and incidental goods are used. In job work, scope is determined on facts and circumstances, and a job worker may use principal's goods and also his own materials while providing the service.

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