Job work under GST enables tax-free removal for processing while principal retains compliance responsibility and input credit entitlement.

Job work under GST treats processing of goods belonging to a registered principal by another person as job work while ownership remains with the principal, who is responsible for compliance. Inputs, intermediate products and capital goods may be removed to job workers and returned without payment of tax subject to intimation to the jurisdictional officer, challan issuance, account maintenance, and prescribed time-limits. The principal may claim Input Tax Credit for inputs sent for job work, including direct supplies to the job-worker, and special rules apply to intermediate products and waste clearance.

---

---

---