Question 5 - Whether the goods of principal directly supplied from the job-worker’s premises will be included in the aggregate turnover of the jobworker?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 9 Job Work
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Aggregate turnover allocation: goods supplied from a job-worker's premises are counted in the principal's turnover, not the job-worker's. Goods of a principal dispatched directly from a job-worker's premises are not included in the job-worker's aggregate turnover; they are included in the principal's aggregate turnover, such that turnover attribution follows ownership of the goods rather than the physical dispatch location.
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.
Aggregate turnover allocation: goods supplied from a job-worker's premises are counted in the principal's turnover, not the job-worker's.
Goods of a principal dispatched directly from a job-worker's premises are not included in the job-worker's aggregate turnover; they are included in the principal's aggregate turnover, such that turnover attribution follows ownership of the goods rather than the physical dispatch location.
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