Frequently Asked Questions

What is a job work?

In the age of outsourcing, it is common to get certain operations done from another person. This latter person may carry out either a part of the process allowing its completion by another person or by the person sending the goods or may himself complete the goods.  Such operations are called job work operations.
The person sending the goods is known as principal and that carrying out the operation is known as job worker.


Section 2(68) of the CGST Act defines job work to mean any treatment or process undertaken by a person on goods belonging to another registered person. Thus, the job worker is expected to work on the goods sent by the principal and whether the activity is covered within the scope of job work or not would have to be determined on the basis of facts and circumstances of each case. The job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work. As held in Prestige Engineering (India ) Limited v Commissioner of Central Excise, Merrut [1994 (73) ELT 497 (SC), addition or application of minor items by the job worker would not detract from the nature and character of his work

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