Section 2(68) of CGST defines 'job work' to mean any treatment or process undertaken by a person on goods belonging to another registered person, and the expression 'job worker' shall be construed accordingly. In terms of the definition, any treatment or process done on goods belonging to anothe

If a person sells merely leaves or fruits of the trees or even branches of the trees, it would be difficult (subject to the special exemption under section 4(3) (viii) of the Indian Income-tax Act, 1922) to hold that the realisation is not of the nature of income. Where the trunks are cut so that th