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Job work procedure.

Section 143 - Chhattisgarh - 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 .....

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apital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax; (b) supply such inputs, after completion of job wo .....

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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 b .....

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e responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. (3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the .....

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at such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. (4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the pr .....

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