Question 7 - Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 7. Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business? Ans. The goods can be supplied directly from the place of business of job worker without declaring it as additional place of business in two circumstances namely where the job worker is a registered taxable person or where the principal is engaged in supply of such goods as may be notified by the Commissioner.