Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 16-12-2016 Last Replied Date:- 19-12-2016 – First of all, one need to understand the definition of Job work under Revised GST law. After that it will be easier to understand the provision relating to supply of goods to job worker. Goods either input or capital goods can be directly send to Job worker and supply of input can be directly make from job worker place subject to the following provisions provided in Section- 55 of the Revised GST Law. Definition as per Section – 2[61] of Revised MGL. job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression job worker shall be construed accordingly It mea
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. Supply directly from there on payment of taxes within India or with or without payment of taxes for export as the case may be within the period stipulated above. Supply of goods from place of business of job worker within India with payment of taxes, with or without payment of taxes for export, as the may be. Provided the Principal declared the place of business of job worker his additional place of business. In the following cases the said provision shall not be applicable i] where the job worker is registered under Sec.23. ii] where the principal is supplying such goods as may be notified by commissioner in this behalf. The onus of prove for accountability of input and or capital goods shall be of Principal. Where the inputs sent for jo
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rker treated as supply of goods and liable to tax? No. supply of goods from RTP to job worker shall not be treated as supply of goods as per Sec. 43A. Whether the goods of principal directly supplied from Job worker s premises will be included in the turnover of Job worker? No. That will be added in the turnover of principal. What are the provision of taking ITC in respect of input/ capital goods sent to job worker? As per Section 20 of Revised MGL, Principal shall be entitled to take credit of input or capital goods. If the input or capital goods has not been received back within stipulated time of one year and three year respectively, ITC shall be paid. ITC can be claimed again as when the goods have been received. Are the provision of jo
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