https://www.taxtmi.com/forum/issue?id=120206 GST treatment of scrap or by-products generated during job work depends on the ownership of the goods, the agreement between principal and job worker, and the intended mode of disposal. The discussion notes that the principal is generally treated as the owner of inputs sent for job work and of waste, scrap, or by-products arising during the process, with tax and return obligations continuing under the job-work framework. It also explains that under section 143(5), a registered job worker may supply waste and scrap directly from his premises, subject to tax and mutual agreement. en-us Thu, 03 Jul 2025 11:23:01 +0530 Wed, 15 Apr 2026 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120206 GST treatment of scrap or by-products generated during job work depends on the ownership of the goods, the agreement between principal and job worker, and the intended mode of disposal. The discussion notes that the principal is generally treated as the owner of inputs sent for job work and of waste, scrap, or by-products arising during the process, with tax and return obligations continuing under the job-work framework. It also explains that under section 143(5), a registered job worker may supply waste and scrap directly from his premises, subject to tax and mutual agreement. Discussion-Forum GST Thu, 03 Jul 2025 11:23:01 +0530 https://www.taxtmi.com/forum/issue?id=120206