Supply to job-worker excluded from GST when goods are sent by a registered principal under the job-work provision. Goods transferred by a registered principal to a job-worker pursuant to the job-work statutory provision are not regarded as a supply for GST purposes under the Schedule proviso and the job-work rule, and therefore do not attract GST when sent to the job-worker.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply to job-worker excluded from GST when goods are sent by a registered principal under the job-work provision.
Goods transferred by a registered principal to a job-worker pursuant to the job-work statutory provision are not regarded as a supply for GST purposes under the Schedule proviso and the job-work rule, and therefore do not attract GST when sent to the job-worker.
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