https://www.taxtmi.com/circulars?id=63325 The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories. en-us Thu, 05 Dec 2019 00:00:00 +0530 Mon, 23 Dec 2019 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63325 The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories. Circulars GST - States Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63325