TaxTMI 
TaxTMI 
2019 (11) TMI 110
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....In the circumstances the applicant requested advance ruling on the following: i) What will be the rate of tax under GST applicable to the professional / job-works charges to be paid by the applicant in this case as explained above? ii) Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the engineers of the applicant and what will be the rate of tax under GST law for the above works chargeable by the service provider? iii) What are the documents or formats to be maintained by the applicant under GST laws to transfer the raw materials to the job work unit and also the documents to be maintained ....
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....e process "Bill to the applicant and ship" to the job work unit. The job worker executes the work in accordance with the specific terms and conditions of the applicant. The job work unit will execute the manufacturing works including finishing process at their premises under the supervision and expertise of the applicant. The job work unit is having sufficient facility and utilize their machinery also. The finished goods are required to be directly dispatched from job work unit to the prospective customers using the delivery challan and E-way bill of the applicant. The job worker unit is free to dispose the scrap and applicant is not claiming any case on such scrap. The matter was examined in detail. Section 2(68) of the CGST/SGST Act, 201....
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....as already issued by CBIC vide Circular No. 38/12/2018 dated 26.03.2018. In view of the observations stated above, the following rulings are issued: i) What will be the rate of tax under GST applicable to the professional / job works charges to be paid by the applicant in this case as explained above? The rate of GST applicable is 18% as per Si No. 26 (iv) - Manufacturing services on physical inputs (goods) owed by others, other than (i), (ia), (ii), (iia) and (iii) above of Notification No. 11/2017 Central Tax (Rate) dated 28,06.2017. ii) Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the....
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....n the principal shall declare the place of business of the job worker as his additional place of business. As per Rule 45 of the CGST/SGST Rules, 2017; the inputs, semi-finished goods or capital goods shall be sent to the job worker and received back by the principal under the cover of a delivery challan containing particulars as prescribed in Rule 55 ibid issued by the principal, including where such goods are sent directly to a job worker. The principal is required to file FORM GST ITC-04 every quarter furnishing the details of the goods sent for job work. iv) in case consumables like paints primers and consumable spares like locking ring are arranged by the job work unit, is there any change on the rate of tax under GST low on such jo....