APPLICABILITY OF GST

[NILESH PITALE]

Respected Sir

My Client is Registered in Maharashtra, He Has Imported The Goods In Delhi Wherein he has No Place of Business and Sent to the Goods at Job Worker place in delhi , and Finished Goods Despatched to The Buyers in delhi , Goods Delivered By His Job workers, Can we Charged IGST to Our Delhi Buyers ?

[SHARAD ANADA]

• Please refer Sec 20 (xxii) of IGST Act 2017

20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,––

(xxii) job work;

shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act:

• So as per Sec 143(1) of CGST Act 2017 you can send goods without payment of tax, to a job worker for job work. So there will not be any tax liability in case of goods sent to job worker for job work purpose.
• Now come to your second point . You can supply goods from job worker premises if you have declares the place of business of the job worker as your additional place of business or your job worker is is registered under section 25 of CGST Act 2017. Pl refer Sec 143(1)(b) of CGST Act 2017.
• Yes you can charge IGST only if you have not declares the place of business of the job worker as your additional place of business. If you declares the place of business of the job worker as his additional place of business then you have to register your self at Delhi and you have to charge CGST and Delhi SGST
• You can also claim input tax credit on import of goods. Please Refer Sec 19(3) of CGST Act 2017.

[SHARAD ANADA]

• If your job worker is registered U/s. 25 of CGST Act then also you can supply from his place of business and you can charge IGST on such supply.

[KASTURI SETHI]

IGST is applicable.

[KASTURI SETHI]

After in agreement with Sh.Sharad Anada Ji, I further express my views as under :- . Person registered in Maharashtra is owner of goods sent for job work at Delhi. So he is principal manufacturer. Job worker always works for and on behalf of the Principal. Job worker is a pure agent. Even if the Principal allows the jobbed goods (finished) to be cleared from the job worker's premises , IGST is changeable. In this situation explained by the querist the whole responsibility is cast upon the Principal. Goods belong to the person registered in Maharashtra and goods are to be received and consumed in Delhi. Needless to say GST is consumption based as well as destination based. It is inter --State supply. Hence IGST is applicable from all aspects (including the legal factors explained by Sh.Sharad Ji.)

[DR.MARIAPPAN GOVINDARAJAN]

You have to charge IGST.

[Ganeshan Kalyani]

You are in Maharashtra and customer is in Delhi and hence IGST is applicable.

AI Summary

IGST applicability: charge IGST for goods supplied from another state unless job worker's place is declared as additional place.
IGST is generally chargeable where a principal registered in one State supplies finished goods from a job worker's premises to buyers in another State, because the transaction is an inter state, destination based supply. If the principal has declared the job worker's premises as an additional place of business or treats the job worker as a registered establishment for supplies from that State, the principal must register in that State and charge CGST and SGST. Job work removals can be effected without payment of tax, and import tax credit may be claimed where applicable.