Job worker ...
Bhavika Tourani (Student) (159 Points)
26 April 2021
meaning of job worker under gst...
3 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 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.
CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 26 April 2021
Job work may be construction work
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