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?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 9 Job Work
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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.
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.
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.
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