TaxTMI 
TaxTMI 
sir.Kindly clarrify. Can a composition dealer send his goods for job work to other state . While Job worker is under regular scheme/dealer?
composition dealer
11 Apr 2024 
6 Replies 
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Restriction on inter-state supplies bars composition dealers from inter-state sales, but procuring inter-state job-work services can be allowed.
Composition dealers are precluded from making inter State supplies; the determinative issue is whether sending goods for job work constitutes a supply. Procuring job work services from another state is not per se barred under the composition scheme, as the restriction targets inter State sales by the composition dealer. Factual particulars and guidance on supply characterization must be examined to determine compliance. (AI Summary)
Composition dealers are precluded from making inter State supplies; the determinative issue is whether sending goods for job work constitutes a supply. Procuring job work services from another state is not per se barred under the composition scheme, as the restriction targets inter State sales by the composition dealer. Factual particulars and guidance on supply characterization must be examined to determine compliance. (AI Summary)