Job worker Premises (urgent)

[anil chavan]

Dear sir

Our factory is gujrat, we have send material to Maharathra for Job work. We have to export material from job worker premises,therefor we have taken permission from exicse dept.

I want to know from sales tax point,

We don't have any sales tax registration in maharasthra.

Gujrat state point fo view it is export sale or not,  or they will consider this sale as a branch trf or not.

What is precutions to be taken from assessment point of view.

if they do not consider this sales as a export sales then what laibility will come on us.

Please suggest

AI Summary

Clarification on Export Transactions: No Need for MVAT Registration if Invoices Raised in Gujarat for Direct Export. A company in Gujarat sent materials to Maharashtra for job work and plans to export them directly from the job worker's premises. They sought advice on whether this transaction would be considered an export sale from Gujarat's perspective and what sales tax implications might arise, given their lack of sales tax registration in Maharashtra. The response clarified that VAT registration under the MVAT Act is unnecessary, as invoices should be raised from Gujarat, treating it as an export. For VAT/CST assessment, they must provide self-certified copies of shipping bills, BRC, commercial invoices, packing lists, excise invoices, and bills of lading.