Job work procedure under GST governs tax-free movement, return timelines, deemed supply, and waste disposal rules. Job work procedure under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to prescribed conditions and intimation. Inputs must be returned or supplied within the prescribed period, and capital goods other than moulds, dies, jigs, fixtures and tools within the longer prescribed period, with possible extension on sufficient cause. The principal must maintain accounts, and failure to comply with time limits attracts deeming of supply. Waste and scrap may be supplied directly by the registered job worker or by the principal if unregistered.
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.
Job work procedure under GST governs tax-free movement, return timelines, deemed supply, and waste disposal rules.
Job work procedure under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to prescribed conditions and intimation. Inputs must be returned or supplied within the prescribed period, and capital goods other than moulds, dies, jigs, fixtures and tools within the longer prescribed period, with possible extension on sufficient cause. The principal must maintain accounts, and failure to comply with time limits attracts deeming of supply. Waste and scrap may be supplied directly by the registered job worker or by the principal if unregistered.
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