Question 7 - Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business?

Direct supply from job-worker premises allowed where job-worker is registered or goods are notified for direct supply.

Direct supply from a job worker's premises need not be treated as an additional place of business where the job worker is a registered taxable person or where the principal supplies goods that have been notified by the Commissioner as eligible for direct supply from the job worker's premises.