Job worker challan rules updated to permit issuer or sender endorsements and clarify investigative and decision procedures under GST. Amendments permit challans for goods moved between job workers to be issued by the principal or the sending job worker and endorsed sequentially by intervening job workers; designate the Secretary to the Authority as an officer not below Additional Commissioner (Directorate General of Safeguards); allow the Authority to refer matters back for further investigation; fix quorum at three members with majority decision-making and Chairman's casting vote; expand who may allege non-passing of tax reduction benefits; and exclude leasing of parcel space by railways from definitions of rail transportation for the Chapter.
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Provisions expressly mentioned in the judgment/order text.
Job worker challan rules updated to permit issuer or sender endorsements and clarify investigative and decision procedures under GST.
Amendments permit challans for goods moved between job workers to be issued by the principal or the sending job worker and endorsed sequentially by intervening job workers; designate the Secretary to the Authority as an officer not below Additional Commissioner (Directorate General of Safeguards); allow the Authority to refer matters back for further investigation; fix quorum at three members with majority decision-making and Chairman's casting vote; expand who may allege non-passing of tax reduction benefits; and exclude leasing of parcel space by railways from definitions of rail transportation for the Chapter.
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