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Provisions for supply of Goods to Job Worker under CGST Act,2017

Goods and Services Tax - GST - By: - Sanjeev Singhal - Dated:- 8-6-2017 Last Replied Date:- 9-6-2017 - First of all, one need to understand the definition of Job work under Revised GST law . After that it will be easier to understand the provision relating to supply of goods to job worker . Goods either input or capital goods can be directly send to Job worker and supply of input can be directly make from job worker place subject to the following provisions provided in Section- 143 of the Revise .....

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r capital goods to job worker for job work without the payment of tax, under intimation and subject to such conditions as may be prescribed. The same goods can be sent to another job worker and so on. To effect the above , following condition need to be satisfied ; Bring back input after job work or otherwise and/ or capital goods other than mould and dies, jigs and fixture or tool, to any of his place of business without payment of tax within one year and three year respectively. Supply directl .....

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bility of input and or capital goods shall be of Principal. 3. Where the inputs sent for job work are not return to principal after job work or otherwise within period of one year being sent out , it shall be treated as supply to job worker on the day of input sent for job work. 4. Where the capital goods other than mould and dies, jigs and fixture or tool, sent for job work are not return to principal after job work or otherwise within period of three year of being sent out , it shall be treate .....

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gistration Turnover of job work for principal shall not included in the aggregate turnover of job worker. FAQ on Job Work 1. Whether goods sent by registered person to job worker treated as supply of goods and liable to tax? No. supply of goods from RP to job worker shall not be treated as supply of goods. 2. Whether the goods of principal directly supplied from Job worker s premises will be included in the turnover of Job worker? No. That will be added in the turnover of principal. 3. What are .....

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