Job work goods: items sent to job workers are treated as supply if not returned within statutory periods. Section 143 permits a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; such goods must be returned within specified periods or may be supplied from the job worker's premises on payment of tax or for export, and the principal must maintain accounts. Failure to return or supply within the stipulated periods causes the goods to be deemed supplied by the principal on the date they were sent. 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 goods: items sent to job workers are treated as supply if not returned within statutory periods.
Section 143 permits a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; such goods must be returned within specified periods or may be supplied from the job worker's premises on payment of tax or for export, and the principal must maintain accounts. Failure to return or supply within the stipulated periods causes the goods to be deemed supplied by the principal on the date they were sent. 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.
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