TaxTMI 
TaxTMI 
Whether Job Work Charges will attract GST on supply of Job Work Services by the Job Worker for Job Work in the GST regime on raw material / process goods supplied to Job Woker before the appointed date or before GST applicable date by the Principal.
GST on Job Work charges raw material supplied before appointed date
09 Aug 2017 
12 Replies 
2016 Views Asked by
GST on job work services remains taxable post-appointed day even if materials were supplied earlier; goods-return rules govern goods' taxability.
GST is leviable on the supply of job work services performed after the appointed day irrespective of when inputs were supplied. Transitional rules exempt goods sent for job work before the appointed day if returned to the principal within the prescribed return period; goods not returned within that period are treated as a supply and attract GST or recovery of input tax credit. The earlier service-tax exemption for processes amounting to manufacture does not generally remove GST liability on post-appointed-day job work services. (AI Summary)
GST is leviable on the supply of job work services performed after the appointed day irrespective of when inputs were supplied. Transitional rules exempt goods sent for job work before the appointed day if returned to the principal within the prescribed return period; goods not returned within that period are treated as a supply and attract GST or recovery of input tax credit. The earlier service-tax exemption for processes amounting to manufacture does not generally remove GST liability on post-appointed-day job work services. (AI Summary)