Thermal spray/metal or metal alloy coating on goods belonging to another person is Job work

In re Spraymet Surface Technologies (Pvt.) Ltd. (GST AAR Karnataka) Section 2 (68) of CGST Act, 2017 defines job work as, ‘any treatment or process undertaken by a person on goods belonging to another registered person’. Further Schedule II, in relation to Section 7 of the CGST Act 2017, prescribes the activities or transactions to be treated as supply of goods or supply of services. Clause 3 of the said Schedule II prescribes that ‘any treatment or process which is applied to another person’s goods is a supply of services‘. In the instant case the applicant under...