Job work under GST

 
 

 
 

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The term Job-work itself explains the meaning. It is the processing of goods supplied by the principal manufacturer to the job worker. Input Tax Credit and E way bill requirements. Treatment of waste and scrap. GST provisions.
The term Job-work itself explains the meaning. It is the processing of goods supplied by the principal manufacturer to the job worker. The person who sent the goods for job work is called the principal and the one who does the said job is known as ‘job worker.

As per section 2(68) of the CGST Act 2017, "job work" means any treatment or process undertaken by a person on goods belonging to another registered person.

Accordingly, for treating anything as job work there must be: -

Two persons;
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About Me

The term Job-work itself explains the meaning. It is the processing of goods supplied by the principal manufacturer to the job worker. The person who sent the goods for job work is called the principal and the one who does the said job is known as ‘job worker. As per section 2(68) of the CGST Act 2017, "job work" means any treatment or process undertaken by a person on goods belonging to another registered person. Accordingly, for treating anything as job work there must be: - Two persons; The goods should belong to another registered person; Process to be undertaken on the said goods shall be by the job worker, whether registered or not.

 
 

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