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?

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.