Question 6 - Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 6. Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises? Ans. Yes. But the principal should have declared the premises of an unregistered job worker as his additional place of business. If the job worker is a registered person then goods can be supplied directly from the premises of the job worker. The Commissioner may also notify goods in which case goods sent for job work can be directly supplied from the premises of the job worker.