Held: Job Work’ means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job work shall be construed accordingly. From the said definition, following pre-requisites need to be satisfied for an activity to be ‘Job work’.
(a) There must be treatment or process
(b).....

Held: In terms of section 2(68) of the CGST Act, 2017, an activity can be held to be within the ambit of ‘Job work’ if (a) treatment/process has to be undertaken and (b) the goods should be belonging to another registered person. What therefore, needs to be verified is whether the applicant fulfills these two conditions. On weighing the contention of the applicant in this background, we find that the ap.....