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<h1>Job Workers Classified as Service Providers Under CGST Act 2017, Ineligible for Composition Scheme Per Section 10.</h1> Under the Central Goods and Services Tax Act, 2017, a job worker is considered a service provider when performing activities on goods supplied by others, thus ineligible for the Composition Scheme under Section 10. This holds true even if the job worker's activities amount to manufacturing. The CGST Act, specifically Entry no. 3 of Schedule 2, classifies any process applied to another's goods as a supply of services. While some experts argue that manufacturing activities should qualify for the Composition Scheme, the law excludes service providers, except specified cases, from this benefit.