https://www.taxtmi.com/article/detailed?id=13410 Job work in the jewellery sector is a taxable service with GST charged on the job worker's service value and the principal eligible for input tax credit subject to statutory conditions. Goods may move to job workers without payment of tax if returned within prescribed periods or when the job worker's premises are declared an additional place of business; movements must be accompanied by a delivery challan. Principals must report movements in Form GST ITC-04 per prescribed filing periodicity, and disposal of waste or scrap and transport of high-value metals may attract additional GST and e-way bill requirements. en-us Mon, 27 Jan 2025 10:06:30 +0530 Mon, 27 Jan 2025 10:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13410 Job work in the jewellery sector is a taxable service with GST charged on the job worker's service value and the principal eligible for input tax credit subject to statutory conditions. Goods may move to job workers without payment of tax if returned within prescribed periods or when the job worker's premises are declared an additional place of business; movements must be accompanied by a delivery challan. Principals must report movements in Form GST ITC-04 per prescribed filing periodicity, and disposal of waste or scrap and transport of high-value metals may attract additional GST and e-way bill requirements. Articles Goods and Services Tax - GST Mon, 27 Jan 2025 10:06:30 +0530 https://www.taxtmi.com/article/detailed?id=13410