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
\nJOB WORK
\n55. Special procedure for removal of goods for certain purposes
\n (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 –
\n (a) bring back inputs, after completion of job-work or otherwise, and\/or capital goods, other than moulds and dies, jigs<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s except in a case- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Special procedure for removal of goods for certain purposesSection 55Bill JOB WORKMODEL 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 … Continue reading “Special procedure for removal of goods for certain purposes”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1852","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1852"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1852\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (i) where the job worker is registered under section 23; or
\n (ii) where the “principal” is engaged in the supply of such goods as may be notified by the Commissioner in this behalf.
\n (2) The responsibility for accountability of the inputs and\/or capital goods shall lie with the “principal”.
\n (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<\/p>\n
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