If a person is doing labour jobwork & he is using his own material, to do the jobwork.
Whether GST ENROLLMENT IS DONE AS SERVICE PROVIDER OR UNDER WORKS CONTRACT.
(READYMADE GARMENT LABOUR JOB)
Section 2(68) of CGST Act: “job work” means any treatment or process undertaken by a person on
goods belonging to another registered person and the expression “job worker” shall
be construed accordingly;
Section 2(119) of CGST Act: “works contract” means a contract for building, construction, fabrication,
completion, erection, installation, fitting out, improvement, modification, repair,
maintenance, renovation, alteration or commissioning of any immovable property
wherein transfer of property in goods (whether as goods or in some other form) is
involved in the execution of such contract;
Thus you must register as a JOB WORKER.
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