All about Job work under GST – TaxGyata

The term Job-work itself explains the meaning. It is the processing of goods supplied by the principal manufacturer to the job worker. The person who sent the goods for job work is called the principal and the one who does the said job is known as ‘job worker.

As per section 2(68) of the CGST Act 2017, "job work" means any treatment or process undertaken by a person on goods belonging to another registered person. Eg.- Packing, Fitting, etc. Read more at: