Tax Invoice, Customs - Exim - SEZ

[Pramod Pandey]

D/Sir,

We are an EOU and want to do Sub-contracting/job-work with abroad supplier, raw material will be supply by abroad party and will process on their imported material and send back to them. Which type of invoice/Challan will be raise in this case and what will be tax structure. Is Excise duty and S.tax both will be charge on Invoice & ARE-1. Request you to please help us for making Invoice and relevant documents with complete procedure. It would be great help to us. W/regds, P.K. Pandey

Posts / Replies

[Surender Gupta]

Various factors are to be kept into account for the intended purpose. Whether the activity is amount to manufacture or liable to service tax? IT can be determined only after detailed analysis.

[Pradeep Khatri]

Well, if it is purely a jobwork, then, you would have to issue an invoice under service tax laws otherwise, if any material is being used during the jobwork, then you would have to issue two invoices,namely one for material used during the jobwork and other for service charges charged by you on the said jobwork done by you.  Please check the fact and revert.

[Pramod Pandey]

Sir, we shall import raw material from foreign party duty free against Procurement Certificate and will process their goods after mixing some our inputs. If we charge excise duty it will treat as a sale and goods being dispatch abroad how can issue two invoices for single material. Two question being raised 1. We are eligible for jobwork charge and 2. Is manufacturer can charge S.tax. pls help in solve this issue

[Pramod Pandey]

Dear Sir,

Please guide us for invoicing prosedure in this matter as it is purely job work and proccessed goods will go back to foreign supplier.