TaxTMI 
TaxTMI 
We are doing Job work of Fish Processing for outside party. After processing they will Export. Kindly confirm whether we have to charge GST.
GST for Job Work
08 Dec 2017 
2 Replies 
1260 Views Asked by
Job-work input supply without tax allowed when sent under prescribed conditions and appropriate place-of-business declaration for export.
A registered principal may send inputs or capital goods to a job worker without payment of tax under prescribed conditions and may subsequently supply such goods after completion of job work either within India on payment of tax or for export with or without tax; the principal must intimate and, ordinarily, declare the job worker's place as an additional place of business unless exceptions apply, and retains responsibility for proper accounts of inputs and capital goods. (AI Summary)
A registered principal may send inputs or capital goods to a job worker without payment of tax under prescribed conditions and may subsequently supply such goods after completion of job work either within India on payment of tax or for export with or without tax; the principal must intimate and, ordinarily, declare the job worker's place as an additional place of business unless exceptions apply, and retains responsibility for proper accounts of inputs and capital goods. (AI Summary)