What is job-work?

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, wherein job-work has been defined in such
a manner so as to ensure that the activity of job-work
must amount to manufacture. Thus the definition of jobwork
itself reflects the change in basic scheme of taxation
relating to job-work in the proposed GST regime.