Special procedure for removal of goods for certain purposes
Section 43A
Bill
JOB WORK
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER – XIA
JOB WORK
43A. Special procedure for removal of goods for certain purposes
(1) The Commissioner may, by special order and subject to conditions as may be specified by him, permit a registered taxable person (hereinafter referred to in this section as the “principal”) to send taxable goods, without payment of tax, to a job worker for job-work and from there subsequently send to another job worker and likewise, and may, after completion of job-work, allow to-
(a) bring back such goods to any of his place of business, without payment of tax, for supply therefr
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