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of <h1>Clarification on GST Section 7(1A): Job work using own inputs classified as service; scope depends on case specifics.</h1> Section 7(1A) of the GST framework specifies that certain activities or transactions, as defined in Schedule II, are classified as either supply of goods or services. Schedule II clarifies the taxability of these activities, such as treatments or processes applied to another person's goods, which are considered a supply of service. This includes job work where a worker uses their own inputs in addition to goods received from a principal. Circular No. 38/12/2018 clarifies that the scope of job work must be determined based on specific case facts, allowing job workers to use their goods in the process.
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