Section 2(68) | CGST Act | What is JOB WORK and JOB WORKER Under GST? #T...





⁣Section 2(68) | CGST Act | What is JOB WORK and JOB WORKER Under GST? #TaxationGuruji


⁣THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (68) “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.

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