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

[YAGAY andSUN]

There is no need to get VAT registration under MVAT Act, since you would have to raise invoices from Gujarat itself.  It would be treated as export in this scenario also.

At the time of VAT/CST assessment you would have to submit following documents, namely: -

Self Certified photocopy of Shipping bill (EP),

Self Certified photocopy of BRC

Self Certified photocopy of Commercial Invoice and Packing list

Self Certified photocoy of Excise Invoice and bill of lading.

AI Summary

Export classification: invoices should be raised from Gujarat and no Maharashtra VAT registration required for jobworker exports. A Gujarat manufacturer sending goods to a Maharashtra job-worker for export should raise invoices from Gujarat and need not obtain Maharashtra VAT registration; for VAT/CST assessment the manufacturer should produce self certified copies of the shipping bill, bank realisation certificate, commercial invoice and packing list, excise invoice and bill of lading as proof of export.