https://www.taxtmi.com/forum/issue?id=118611 Circular guidance allows a job worker to use its own materials and treats those materials as part of the job work service, supporting a single invoice or challan inclusive of the materials when returning goods to the principal. However, if title to goods used by the job worker transfers during the process and the goods element becomes the principal supply, separate treatment as supply of goods may arise; factual determination of title transfer and principal supply is therefore determinative of invoicing and tax treatment. en-us Wed, 28 Jun 2023 14:20:48 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118611 Circular guidance allows a job worker to use its own materials and treats those materials as part of the job work service, supporting a single invoice or challan inclusive of the materials when returning goods to the principal. However, if title to goods used by the job worker transfers during the process and the goods element becomes the principal supply, separate treatment as supply of goods may arise; factual determination of title transfer and principal supply is therefore determinative of invoicing and tax treatment. Discussion-Forum GST Wed, 28 Jun 2023 14:20:48 +0530 https://www.taxtmi.com/forum/issue?id=118611