GST on Job Work charges raw material supplied before appointed date
Query (Issue) Started By: – shahid hashmi Dated:- 9-8-2017 Last Reply Date:- 14-8-2017 Service Tax
Got 12 Replies
Service Tax
Whether Job Work Charges will attract GST on supply of Job Work Services by the Job Worker for Job Work in the GST regime on raw material / process goods supplied to Job Woker before the appointed date or before GST applicable date by the Principal.
Reply By HimansuSekhar Sha:
The Reply:
If the job work done post gst then gst is applicable on job work charges
Reply By HimansuSekhar Sha:
The Reply:
Raw material supplied earlier has no bearing on job work.
Reply By shahid hashmi:
The Reply:
Thanks for you reply. but Section 141 says
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job work. so gst on jobwork charges will be payable but not on goods supplied by the principal.
Reply By raj kumar shukla:
The Reply:
Kindly read section in place of rule in my reply.The second proviso to this section lends credence to my views wherein it has been prescribed that if goods are not returned within the specified period , input tax credit shall be recovered. so obviously it has to be input tax credit that must have been taken on the goods so supplied.
Reply By HimansuSekhar Sha:
The Reply:
If the goods will not be returned, within six months, then it will be treated as a supply. The provisions are specifically to determine the supply of goods. Regardinbg the services provided to the job worker after the appointed date, gst
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uSekhar Sha:
The Reply:
Thank you purohitji for accepting my view. If the requirement of the querist is answered, the service of job work and the goods are different things.
Reply By Krishnan C:
The Reply:
Our job work charges are not taxable in pre GST regime due to it amounting to manufacture.
Whether it is taxable in post regime for job work charged for material sent before appointed date.
Reply By Ramaswamy S:
The Reply:
pre gst – service tax was exempted if the process amounts to manufacture.
Under the GST – there is no such provision. It is supply of goods or supply of service.
GST is payable on supply of service. please refer FAQ released by CBEC.
Regards
S.Ramaswamy
Reply By Krishnan C:
The Reply:
thank you for your r
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