Provision for Supply of goods to job worker under revised GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 16-12-2016
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 express
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payment of tax within one year and three year respectively.
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 c
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n Job Work
Whether goods sent by registered taxable person to job worker 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
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