Job Work in 100 EOU

[Sanjeev Jha]

Sir,

In case of 100% EOU, can we send material for job work in the first year of operation. If yes, under which rule. Please advice.

[Mahir S]

Sir,

There does not appear to be any such condition.

As per rules, you have to apply for job work permission to the concerned jurisdictional AC/DC who after being satisfied generally grants permission for one year period.

[VVFINDIA Taloja]

Dear Jha,

Please refer Circular 65/2002 for more information.

AI Summary

Job work permission: export-oriented units may apply to the jurisdictional AC/DC and typically receive one year approval.
There is no prohibition on sending materials for job work in the first year; the export-oriented unit must apply for job work permission to the jurisdictional AC/DC, who, if satisfied, generally grants permission for a one-year period. Administrative guidance is available in an existing circular for procedural details.