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.

[KASTURI SETHI]

As per Section 143(1) of CGST Act, 2017 read with Section 2(68) of the Act and Rule 45 of CGST Rules, 17, any inputs can be sent for job work. There is no such restriction as it used to be in pre-GST era. Go through the procedure laid down in above Sections and Rule.

[YAGAY and SUN]

In our view also such activities may come under the purview of Job Work read with Thompson Press, P & H HC Judgment.

[Ganeshan Kalyani]

The material sent to job work should come back within 1year. You need to file ITC-04 return.

AI Summary

Job work classification: printing for corrugated box manufacture treated as job work under GST; return and compliance required.
Printing of paper used in manufacture of corrugated boxes can be treated as job work under GST; inputs may be sent for job work subject to the statutory procedure. Materials sent for job work should be returned within the prescribed period and the principal must file the prescribed ITC return to record such job work movements and maintain compliance with input tax credit reporting.