https://www.taxtmi.com/article/detailed?id=7968 Job work under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to intimation, delivery challan and FORM GST ITC-04 filing, and return or supply from the job worker's premises within prescribed time limits; failure to comply results in the movement being deemed a supply by the principal with tax and interest consequences. Job work services are taxable as supply of services, scrap may be sold by a registered job worker, and input tax credit remains available to the principal even when goods are sent directly to the job worker. en-us Thu, 19 Apr 2018 05:31:59 +0530 Thu, 19 Apr 2018 05:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7968 Job work under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to intimation, delivery challan and FORM GST ITC-04 filing, and return or supply from the job worker's premises within prescribed time limits; failure to comply results in the movement being deemed a supply by the principal with tax and interest consequences. Job work services are taxable as supply of services, scrap may be sold by a registered job worker, and input tax credit remains available to the principal even when goods are sent directly to the job worker. Articles Goods and Services Tax - GST Thu, 19 Apr 2018 05:31:59 +0530 https://www.taxtmi.com/article/detailed?id=7968