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 ongoods belonging to another registered person and the expression “job worker” shallbe construed accordingly.