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Gst provision on job work manufacturing unit activity

vishesh chaturvedi (advocate) (38 Points)

04 July 2017

whether GST applicable on Manufacturing Unit working for principle on job work basis ?

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2 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (185414 Points)
Replied 04 July 2017

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.

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P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 04 July 2017

Pl refer brochure on job work:

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