TMI BlogJob work Procedure Section 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Process After completion of job work Further to this after the completion of job work on the goods shall be: brought back inputs or capital 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; OR supply such inputs or capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. Read with rule 45 of the CGST Rules, 2017 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker [ For more details refer this chapter ] Accountability fo maintaining account of goods lies with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time limit of one year , it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. Where the capital goods , other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back within the time limit mentioned in sub-section (1) above or are not supplied from the place of the job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Barley attracts GST @ 5% as applicable to job work in relation to food and food products or 18% as applicable on job work in relation to manufacture of alcoholic liquor for human consumption . [ Circular No. 206/18/2023-GST dated 31.10.2023 ] References have been received to clarify whether services by way of job work for conversion of barley into malt attracts GST at 5% prescribed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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