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Job worker ...

Bhavika Tourani (156 Points)

26 April 2021

meaning of job worker under gst...

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CA. Sourav Sarkar (Chartered Accountant ) (24583 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.

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Bhavika Tourani (156 Points)
Replied 26 April 2021

Example

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 26 April 2021

Job work may be construction work

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