https://www.taxtmi.com/forum/issue?id=120094 Leasing a factory with retained employees to a manufacturer is not job work; it is a supply of services comprising lease/rental of immovable property and, where applicable, manpower supply. Procurement of raw materials on reimbursement or output-linked consideration does not change this classification. Rent is a separate outward supply and need not be aggregated with job work charges. Input tax credit on expenses is subject to statutory restrictions and requires appropriate documentation. en-us Thu, 05 Jun 2025 16:18:13 +0530 Sun, 08 Jun 2025 17:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120094 Leasing a factory with retained employees to a manufacturer is not job work; it is a supply of services comprising lease/rental of immovable property and, where applicable, manpower supply. Procurement of raw materials on reimbursement or output-linked consideration does not change this classification. Rent is a separate outward supply and need not be aggregated with job work charges. Input tax credit on expenses is subject to statutory restrictions and requires appropriate documentation. Discussion-Forum GST Thu, 05 Jun 2025 16:18:13 +0530 https://www.taxtmi.com/forum/issue?id=120094