waste & scrap supplied by Job Worker
Query (Issue) Started By: – Vinod Maheswari Dated:- 27-9-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I have a query regarding section 143(5) which says
"Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered"
Now if Job worker is registered and if he is paying some consideration to principal for that waste and scrap than whether Principal is exempt from raising invoice to Job worker and can ask Job worker to
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(1) and (2)" and circular 38 says regarding supply as per section 143 (1) and 143(2) . As section 143(5) overwrite these sub section power so how can we say Principal has to compulsory raise invoice for waste & Scrap.
Please comments
Reply By Adarsh Gupta:
The Reply:
Refer para 9.4 (ii) & 9.4 (iii) of circular..it is clear, I don't see any ambiguity.
Reply By Vinod Maheswari:
The Reply:
Sir in case of supply of Input or capital goods from place of jobworker there is no doubt that principal has to issue invoice but in case of waste & scrap generated during process of such input & capital goods law is providing special section 143(5) which overwrite power of section 143(1) and (2) which talks only about of supply of input or ca
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