IDT MCQ — What is the fundamental nature of "Job Work" under the GST laws regarding the treatment or process u

**What is the fundamental nature of "Job Work" under the GST laws regarding the treatment or process undertaken?** A) It is treated as a supply of goods if new products emerge. B) It is always treated as a supply of services. C) It is a supply of goods only if the job worker uses their own materials. D) It is a mixed supply of goods and services depending on value. ✅ **Answer: (B) It is always treated as a supply of services.** Under GST laws, **job work is fundamentally treated as a supply of services**, regardless of whether the job worker uses their own materials or materials provided by the principal. When a manufacturer sends materials to a worker to process (dyeing, assembling, machining), the worker is **supplying a service of processing or treatment**. **The core nature is the service of work performed**, not the output. Whether new or modified products emerge doesn't change this — a tailor stitching alterations is supplying a service even though a physical product results. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._