https://www.taxtmi.com/forum/issue?id=111130 Partially processed inputs moved between a principal manufacturer and job workers are not treated as sale and generally do not attract VAT, though consumables or replaced parts may be deemed sold and taxed. If the principal manufacturer pays duty on the final goods, jobwork services relating to those goods can be exempt under Notification No. 25/2012 ST; adding material or value by a downstream job worker may recharacterise the transaction as a taxable work contract or sale and affect whether VAT and service tax are properly charged. en-us Wed, 16 Nov 2016 14:30:38 +0530 Thu, 23 Jan 2025 15:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111130 Partially processed inputs moved between a principal manufacturer and job workers are not treated as sale and generally do not attract VAT, though consumables or replaced parts may be deemed sold and taxed. If the principal manufacturer pays duty on the final goods, jobwork services relating to those goods can be exempt under Notification No. 25/2012 ST; adding material or value by a downstream job worker may recharacterise the transaction as a taxable work contract or sale and affect whether VAT and service tax are properly charged. Discussion-Forum Service Tax Wed, 16 Nov 2016 14:30:38 +0530 https://www.taxtmi.com/forum/issue?id=111130