exepted supply

[pawan singhal]

one of my client done job work from out side his state. Job woker not charging any gst on job charging mentioning on bill that goods received before 1.07.17 . I think he should charge gst on job charge. but he is not charging gst. then how to show this job exp in 3b return of client. can we show in exempted supply inward column in 3b...

[RAMESH PRAJAPATI]

In this case, time of supply (point of taxation) should be checked. if tax is payable is must be paid. For jobwork, movement of goods does not decide time of supply of service.

[KASTURI SETHI]

The activity of job work is taxable service. Service supplied in July, 17., Payment will be made in July, 17. Delivery challan issued after 1.7.17. All three activities happened after implementation of GST. GST is applicable.

[pawan singhal]

in this case if supplier of service is not levying gst on his job wok bill. Then what to do service receipient.

[KASTURI SETHI]

Liability is on principal.

AI Summary

Taxability of job work requires GST where services occur after implementation; recipient liable if supplier doesn't charge Job work is a taxable service when operative activities occur after GST implementation; movement of goods does not determine the time of supply. If the supplier does not charge GST on a taxable job-work service supplied post-implementation, the liability on the principal or recipient to account for and pay tax arises.