Job-work procedure: principal may send inputs to job-worker tax-free subject to conditions and deemed supply consequences. A registered principal may send inputs or capital goods to a job-worker without tax, subject to prescribed intimation and conditions, and must retrieve them or supply them from the job-worker's premises within specified time limits or be deemed to have supplied them. The principal must keep proper accounts; supplying from a job-worker's place requires declaring it as an additional place of business except where the job-worker is registered or notified. Waste and scrap may be supplied by a registered job-worker on payment of tax or by the principal if the job-worker is 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: principal may send inputs to job-worker tax-free subject to conditions and deemed supply consequences.
A registered principal may send inputs or capital goods to a job-worker without tax, subject to prescribed intimation and conditions, and must retrieve them or supply them from the job-worker's premises within specified time limits or be deemed to have supplied them. The principal must keep proper accounts; supplying from a job-worker's place requires declaring it as an additional place of business except where the job-worker is registered or notified. Waste and scrap may be supplied by a registered job-worker on payment of tax or by the principal if the job-worker is unregistered.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
