The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/AAAR/SS-RJ/01/2018-19 dated 02.07.2018
AR Order No. and Date, against which Appeal has been filed
GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018
Year