https://www.taxtmi.com/forum/issue?id=115585 Adhesive coating that does not produce a new product or change the goods' character is not "manufacture" under Section 2(72) and is best characterised as a supply of service; use of the job-worker's own material (substantial in value) places the activity outside the statutory job-work definition, making classification dependent on service description rather than HSN and creating persistent uncertainty until "manufacturing service" is defined. en-us Fri, 25 Oct 2019 10:08:59 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115585 Adhesive coating that does not produce a new product or change the goods' character is not "manufacture" under Section 2(72) and is best characterised as a supply of service; use of the job-worker's own material (substantial in value) places the activity outside the statutory job-work definition, making classification dependent on service description rather than HSN and creating persistent uncertainty until "manufacturing service" is defined. Discussion-Forum GST Fri, 25 Oct 2019 10:08:59 +0530 https://www.taxtmi.com/forum/issue?id=115585