Tax suspension for job-work: principal may send taxable goods to job-workers without paying tax, subject to conditions. Registered taxable persons may send taxable goods to a job-worker without payment of tax under Section 43A; the principal may also send goods from one job-worker to another subject to conditions, but the provision does not apply to non-taxable or exempt goods sent for job-work.
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.
Tax suspension for job-work: principal may send taxable goods to job-workers without paying tax, subject to conditions.
Registered taxable persons may send taxable goods to a job-worker without payment of tax under Section 43A; the principal may also send goods from one job-worker to another subject to conditions, but the provision does not apply to non-taxable or exempt goods sent for job-work.
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