Section 2(68) of CGST Act: Meaning of “Job Work”
As per Section 2(68) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “job work” has been defined, as under:
Section 2(68) of CGST Act: Definition of “Job Work” (CHAPTER I – PRELIMINARY)
“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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.