printing on paper for manufacturing of carogateded boxes cover under job work or not

[Viresh Gupta]

Respected sir , I am manufacturer of carogateded boxes for manufacturing purpose I purchase paper after that I send it for printing.this printing will treated as job work services received by me or not and also clear about panaelty provision for non filling of itc 4.

AI Summary

Sending Paper for Printing in Box Production Qualifies as Job Work Under GST; ITC-04 Filing Required A manufacturer inquired whether sending paper for printing, used in the production of corrugated boxes, qualifies as job work under GST and sought clarification on penalties for not filing ITC-04. Respondents clarified that under Section 143(1) of the CGST Act, 2017, and relevant rules, sending inputs for job work is permissible. They emphasized the requirement for the material to return within a year and the necessity of filing ITC-04. One respondent referenced a related court judgment, supporting the classification of such activities as job work.