(62) "job work" means undertaking any treatment or process by a person on goods

belonging to another registered taxable person and the expression "job worker" shall be
construed accordingly;

(63) "local authority" means

(a) a "Panchayat" as defined in clause (d) of Article 243 of the Constitution;

(b) a "Municipality" as defined in clause (e) of Article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other
authority legally entitled to, or entrusted by the Central or any State Government with
the control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted under the Sixth Schedule to
the Constitution;
(f) a Development Board constituted under Article 371 of the Constitution; or
(g) a Regional Council constituted under Article 371A of the Constitution;

(64) "location of recipient of service" means:

(i) where a supply is received at a place of business for which registration has been
obtained, the location of such place of business;

(ii) where a supply is received at a place other than the place of business for which registration
has been obtained, that is to say, a fixed establishment elsewhere, the
location of such fixed establishment;

(iii) where a supply is received at more than one establishment, whether the place of business
or fixed establishment, the location of the establishment most directly
concerned with the receipt of the supply; and

(iv) in absence of such places, the location of the usual place of residence of the
recipient;

(65) "location of supplier of service" means:

(i) where a supply is made from a place of business for which registration has been
obtained, the location of such place of business ;

(ii) where a supply is made from a place other than the place of business for which
registration has been obtained, that is to say, a fixed establishment elsewhere, the
location of such fixed establishment;

(iii) where a supply is made from more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly
concerned with the provision of the supply; and

(iv) in absence of such places, the location of the usual place of residence of the
supplier;

(66) "manufacturer" shall have the meaning assigned to it by the Central Excise
Act, 1944 (1 of 1944);

(67) "market value" shall mean the full amount which a recipient of a supply is required to
pay in order to obtain the goods and/or services of like kind and quality at or