Special procedure for removal of goods for certain purposes
Section 55
Bill
JOB WORK
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER – XIII
JOB WORK
55. Special procedure for removal of goods for certain purposes
(1) A registered taxable person (hereinafter referred to in this section as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs and/or capital goods, without payment of tax, to a job worker for job-work and from there subsequently send to another job worker and likewise, and shall –
(a) bring back inputs, after completion of job-work or otherwise, and/or capital goods, other than moulds and dies, jigs
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s except in a case-
(i) where the job worker is registered under section 23; or
(ii) where the “principal” is engaged in the supply of such goods as may be notified by the Commissioner in this behalf.
(2) The responsibility for accountability of the inputs and/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 clause(a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job-worker on the
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