Section 2(68) of CGST Act: Meaning of “Job Work”

Definition of the term “Job Work” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(68) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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