Job worker ...

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Student
160 Points Posted on 26 April 2021
meaning of job worker under gst...
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On 26 April 2021 at 18:40 Report
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A 'job worker' under GST is defined as someone who performs a treatment or process on goods belonging to another registered person. Crucially, ownership of the goods remains with the principal, not the job worker. This definition is key for understanding GST implications on such services, which can include activities like construction work.

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Chartered Accountant
24588 Points Posted on 26 April 2021
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 'job worker'. The ownership of the goods does not transfer to the job worker but it rests with the principal.
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On 26 April 2021 at 20:02
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Student
160 Points Posted on 26 April 2021
Example
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On 26 April 2021 at 20:05
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Chartered Accountant
24588 Points Posted on 26 April 2021
Job work may be construction work
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On 26 April 2021 at 22:42

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