Gst provision on job work manufacturing unit activity

Section 2(68) of the CGST Act, 2017 defines job-work as ‘any treatment or process undertaken by a person on goods belonging to another registered person’. The one who does the said job would be termed as ‘jobworker’. The ownership of the goods does not transfer to the job-worker but it rests with the principal. The jobworker is required to carry out the process specified by the principal on the goods.........          Rates applicable would be 18% GST.

Pl refer brochure on job work:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/eflier-jobwork22062017.pdf