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Job work procedure.

Section 143 - Haryana SGST - MISCELLANEOUS - GST - States - Section 143 - CHAPTER XXI MISCELLANEOUS 143. (1) A registered person (hereafter in this section referred to as the principal ) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,- (a) bring back inputs, after completion of job work or otherwise, or c .....

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ithout payment of tax for export, as the case may be: Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case- (i) where the job worker is registered under section 25; or (ii) where the principal is engaged in the supply of such goods, as may be notified by the Commissioner. (2) T .....

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