https://www.taxtmi.com/circulars?id=63292 The entry at item (id) applies only to job work as defined in the CGST Act - treatment or processing undertaken on goods belonging to another registered person - while item (iv) excludes item (id) and covers manufacturing services on physical inputs owned by others who are not registered under the CGST Act; authorities are directed to apply this demarcation for uniform implementation. en-us Tue, 26 Nov 2019 00:00:00 +0530 Sat, 07 Dec 2019 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63292 The entry at item (id) applies only to job work as defined in the CGST Act - treatment or processing undertaken on goods belonging to another registered person - while item (iv) excludes item (id) and covers manufacturing services on physical inputs owned by others who are not registered under the CGST Act; authorities are directed to apply this demarcation for uniform implementation. Circulars GST - States Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63292