https://www.taxtmi.com/article/detailed?id=7229 Under the model GST law, a principal may send goods to a job worker without GST and either bring finished goods back for supply on payment of GST or allow direct supply/export from the job worker subject to conditions; input tax credit is allowed where inputs/capital goods go directly to the job worker provided return to the principal within prescribed periods. Supplies to or by SEZ units are deemed inter State and attract IGST with refund mechanisms for zero rated supplies, potentially causing working capital blockage; services to overseas branches are treated as supplies to distinct persons and excluded from export of services. en-us Wed, 25 Jan 2017 07:57:01 +0530 Wed, 25 Jan 2017 07:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7229 Under the model GST law, a principal may send goods to a job worker without GST and either bring finished goods back for supply on payment of GST or allow direct supply/export from the job worker subject to conditions; input tax credit is allowed where inputs/capital goods go directly to the job worker provided return to the principal within prescribed periods. Supplies to or by SEZ units are deemed inter State and attract IGST with refund mechanisms for zero rated supplies, potentially causing working capital blockage; services to overseas branches are treated as supplies to distinct persons and excluded from export of services. Articles Goods and Services Tax - GST Wed, 25 Jan 2017 07:57:01 +0530 https://www.taxtmi.com/article/detailed?id=7229