Breif Issue :
The Appellant has filed an Appeal against the ruling that proposed transaction would amount to manufacture and not job work.
Ref. AAR Order No. GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018
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.
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