GST for Job Work

[Balaji VM]

We are doing Job work of Fish Processing for outside party. After processing they will Export. Kindly confirm whether we have to charge GST.

AI Summary

GST Job Work for Fish Processing: Section 143(1)(b) Allows Tax-Free Input Transfer for Export; Challan Format Guidance Sought A query was raised regarding the applicability of GST on job work for fish processing intended for export. One response clarified that under section 143(1)(b) of the CGST Act, 2017, a registered principal can send inputs or capital goods to a job worker without paying tax, provided certain conditions are met. The goods can be supplied for export with or without tax payment. Another participant inquired about the proper format for a GST job work challan, seeking assistance on the matter.