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    <title>APPLICABILITY OF GST</title>
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    <description>IGST is generally chargeable where a principal registered in one State supplies finished goods from a job worker&#039;s premises to buyers in another State, because the transaction is an inter state, destination based supply. If the principal has declared the job worker&#039;s premises as an additional place of business or treats the job worker as a registered establishment for supplies from that State, the principal must register in that State and charge CGST and SGST. Job work removals can be effected without payment of tax, and import tax credit may be claimed where applicable.</description>
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    <pubDate>Tue, 22 Jan 2019 19:32:00 +0530</pubDate>
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      <description>IGST is generally chargeable where a principal registered in one State supplies finished goods from a job worker&#039;s premises to buyers in another State, because the transaction is an inter state, destination based supply. If the principal has declared the job worker&#039;s premises as an additional place of business or treats the job worker as a registered establishment for supplies from that State, the principal must register in that State and charge CGST and SGST. Job work removals can be effected without payment of tax, and import tax credit may be claimed where applicable.</description>
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      <law>GST</law>
      <pubDate>Tue, 22 Jan 2019 19:32:00 +0530</pubDate>
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