Question 4 - Whether the goods of principal directly supplied from the job worker’s premises will be included in the aggregate turnover of the job worker?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 9 Job Work
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Aggregate turnover allocation: goods supplied from a job worker's premises count to the principal, not the job worker. Goods of a principal directly supplied from a job worker's premises are included in the principal's aggregate turnover. The value of goods or services used by the job worker in performing the job work is included in the value of services supplied by 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.
Aggregate turnover allocation: goods supplied from a job worker's premises count to the principal, not the job worker.
Goods of a principal directly supplied from a job worker's premises are included in the principal's aggregate turnover. The value of goods or services used by the job worker in performing the job work is included in the value of services supplied by the job worker.
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