https://www.taxtmi.com/forum/issue?id=114192 Section 143(5) permits waste and scrap generated during job work to be supplied directly by a registered job worker from his place of business on payment of tax, or by the principal if the job worker is unregistered; circular guidance applies the general job-work removal principles mutatis mutandis, so invoice and tax treatment remain relevant where the principal receives consideration for such waste and scrap. en-us Thu, 27 Sep 2018 14:37:59 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114192 Section 143(5) permits waste and scrap generated during job work to be supplied directly by a registered job worker from his place of business on payment of tax, or by the principal if the job worker is unregistered; circular guidance applies the general job-work removal principles mutatis mutandis, so invoice and tax treatment remain relevant where the principal receives consideration for such waste and scrap. Discussion-Forum GST Thu, 27 Sep 2018 14:37:59 +0530 https://www.taxtmi.com/forum/issue?id=114192