Goods sent for Job work out of India

[KSA Associates]

One of the Manufacturer sends goods out of India for Job work? What compliance needs to be done by Manufacturer. In ITC-04 form, it is mandatory to report the state of unregistered Job worker. But the drop down provides only the Indian States and UT. How to report Foreign Job worker in this case

[Raam Srinivasan Swaminathan Kalpathi]

I am of the opinion that sending goods for job work outside India fall under Customs jurisdiction there is no need to intimate GST department on this.  Customs have their own documentation to ensure that the goods are returned.  Recently one of our directors carried prototypes of our products to USA and we reported the same only to Customs authorities who provided the necessary clearances.  Thanks 

[Shilpi Jain]

In addition to the Customs requirements, which would depend on what is sent and what is got back after job work, you could also make a manual intimation to dept that u are unable to make this entry in ITC-04.

AI Summary

Customs jurisdiction governs goods sent abroad for job work; GST ITC 04 cannot record foreign job workers, manual intimation advised. Sending goods out of India for job work is governed by customs jurisdiction, whose documentation and clearances are used to ensure return of goods; the ITC 04 GST form requires reporting the state of unregistered job workers but only lists Indian states and UTs, so foreign job workers cannot be entered, and taxpayers may make a manual intimation to the GST department and retain customs proof of the movement and return.