GST – Started By: – NILESH PITALE – Dated:- 22-1-2019 Last Replied Date:- 26-1-2019 – Respected SirMy Client is Registered in Maharashtra, He Has Imported The Goods In Delhi Wherein he has No Place of Business and Sent to the Goods at Job Worker place in delhi , and Finished Goods Despatched to The Buyers in delhi , Goods Delivered By His Job workers, Can we Charged IGST to Our Delhi Buyers ? – Reply By SHARAD ANADA – The Reply = Please refer Sec 20 (xxii) of IGST Act 2017 20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,- (xxii) job work; shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to centr
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ace of business then you have to register your self at Delhi and you have to charge CGST and Delhi SGST You can also claim input tax credit on import of goods. Please Refer Sec 19(3) of CGST Act 2017. – Reply By SHARAD ANADA – The Reply = If your job worker is registered U/s. 25 of CGST Act then also you can supply from his place of business and you can charge IGST on such supply. – Reply By KASTURI SETHI – The Reply = IGST is applicable. – Reply By KASTURI SETHI – The Reply = After in agreement with Sh.Sharad Anada Ji, I further express my views as under :- . Person registered in Maharashtra is owner of goods sent for job work at Delhi. So he is principal manufacturer. Job worker always works for and on behalf of the Principal. Job worker
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