Job worker - material against C form

[SANJAY RAWAL]

can a jobworker,regd under VAT,purchase material against C FORM,for processing goods on job work basis on behalf of a VAT REGD exporter,

[Ravi Chopra]

I thins there is no such restriction. Being a job worker, you are registered with VAT as a dealer since your activities are covered as works contract. You may visit the definition (section 2) of sales and works contract. Accordingly, i am of the view that you can purchase material on form C.

[Harish Chander Bhatia]

Yes, a registered job worker under VAT can purchase goods against C forms

AI Summary

Purchase against C form permitted for VAT-registered job workers processing goods for registered exporters under works contract classification. A VAT-registered job worker engaged in processing for a VAT-registered exporter may purchase inputs against a C form because the job worker is treated as a dealer under VAT when the activity qualifies as a works contract, a conclusion reached by advisory respondents referring to the statutory definitions.