Job Work — Work done and paid for the job is job-work. The person who send goods to the job worker is a principal and the person who undertakes treatment processing is a job worker. The activity undertaken by the applicant converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s won raw material) is ”supply of goods“. — S.B. Reshellers Pvt. Ltd., In Re… [2019] 10 TAXLOK.COM 109 (AAR-Maharashtra)