Question 7 - Under what circumstances can the principal directly supply goods from the premises of job-worker? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 7. Under what circumstances can the principal directly supply goods from the premises of job-worker? Ans. The goods can be supplied directly from the place of business of job-worker without declaring it as additional place of business in two circumstances namely where the job-worker is a registered taxable person or where the principal is engaged in supply of such goods as may be notified in this behalf.