Q 177. What is job-work?


Ans. Section 2(62) of the MGL provides that “job-work” means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression “job-worker” shall be construed accordingly. This definition is much wider than the one given in Notification  No.  214/86  –  CE  dated  23rd  March,  1986 as amended,…

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