https://www.taxtmi.com/forum/issue?id=120239 Packing, labelling and repacking performed on goods belonging to a registered principal qualify as job work under Section 2(68) and CBIC Circular No. 38/12/2018 when the goods remain the principal's property and the activity is a treatment or process; proper documentation and compliance are required. Consequences include sending goods without payment of tax under applicable procedures, preservation of input tax credit subject to compliance, ability to export directly from the job worker's premises with appropriate documentation, and practical advice to treat the job worker's place as an additional place of business and ensure correct e way bill particulars. en-us Fri, 11 Jul 2025 18:24:07 +0530 Thu, 17 Jul 2025 04:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120239 Packing, labelling and repacking performed on goods belonging to a registered principal qualify as job work under Section 2(68) and CBIC Circular No. 38/12/2018 when the goods remain the principal's property and the activity is a treatment or process; proper documentation and compliance are required. Consequences include sending goods without payment of tax under applicable procedures, preservation of input tax credit subject to compliance, ability to export directly from the job worker's premises with appropriate documentation, and practical advice to treat the job worker's place as an additional place of business and ensure correct e way bill particulars. Discussion-Forum GST Fri, 11 Jul 2025 18:24:07 +0530 https://www.taxtmi.com/forum/issue?id=120239