composition dealer

[VIGNESH]

sir.Kindly clarrify. Can a composition dealer send his goods for job work to other state . While Job worker is under regular scheme/dealer?

AI Summary

Composition Dealers Can Procure Job Work Services from Other States, Despite Inter-State Sales Restrictions Under Section 10 CGST Act. A composition dealer inquired about sending goods for job work to another state, where the job worker operates under a regular scheme. Respondents clarified that composition dealers are generally barred from inter-state transactions under Section 10 of the CGST Act. However, it was noted that while inter-state sales are restricted, procuring job work services from another state is permissible. The discussion referenced C.B.I. & C. Circular No. 88/07/2019-GST for further clarification, emphasizing the need to distinguish between inter-state supply and job work services.