Job work in GST

[Narendra Soni]

Dear Expert,

Please suggest whether job work is taxable in GST.

Taxable for Principle & for Job worker, registered and unregistered supplier & job worker

If returned after job working to principal, and

If direct sale/export from the premises of Job worker.

Thanks.

AI Summary

Debate on GST Tax Implications for Job Work: Conditions, Inter-State Provisions, and CENVAT Credit Reversal Concerns A discussion on a forum addressed the tax implications of job work under the Goods and Services Tax (GST). Participants debated whether job work is taxable for both principals and job workers, including registered and unregistered entities. The discussion highlighted that goods could be sent for job work without tax, subject to conditions, and could be returned or sold/exported from the job worker's premises. Concerns were raised about the lack of inter-state provisions in the draft IGST law. The conversation also touched on the need for provisions on interest for delayed reversal of CENVAT credit, as suggested by a Comptroller Auditor General report.