F form on job work Done for material send to job worker premises

[AJAY SINGH]

Dear sir,

please confirm me on what value we should issue F form ( as a party from Maharashtra) for the value addition made by the job worker on material send to him for the Job Work, suppose 1 lakh value material send to the job worker to his premises from maharashtra to gujrat , on which gujrat company ( job worker ) has issued f form for the value of material received by him after job work he raise the bill of 45000 for job work charges and send the goods again to maharashtra ( i.e. principal company ) , now after job work material costing reached to 145000/- which is received in Maharashtra my question is whether a party in maharashtra should issue F form for value of materail received by him

a) at ₹ 145000/- ( 100000 original Material cost+ 45000 Labour Cost)

or

b) at ₹ 100000 [ 100000 Origional Material cost+ zero (Labour charges since seperate Bills is raised by the job worker for job work so not required to be added in f form)]

AI Summary

Debate on F Form Issuance: Should It Reflect Original Material Cost or Include Labor Charges? Section 6A of CST Act Explored. A discussion forum addresses the issuance of an F form for job work involving material sent from Maharashtra to Gujarat and back. The query centers on whether the F form should reflect the original material cost of 100,000 or include the 45,000 labor charges, totaling 145,000. Various contributors debate the applicability of Section 6A of the CST Act and differing interpretations, including a UP High Court judgment. Some argue only the raw material cost should be considered, while others suggest including labor charges. The consensus leans toward excluding labor charges, focusing on the raw material value for the F form.