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Job worker - Goods and Services Tax - GSTExtract My respected professionals That my client doing the business as job worker and all material dies moulds provided by principal as per section 143 That the job work charges charged by the job worker as per the labour quantum involve in job and principal pay accordingly section 143 . That as per section 143 the applicant firm has return the balance stock of raw material at the end of financial year and principal issued the martial to job workers in next financial year. Some job work orders had on hand as on 1 st April which were completed in this financial year and the quantity on hand as on 31 st March were completed in next financial year after receiving the material. There is only job work order in hand. That the rate of article fixed with the principle according to job work. My quarry is if any stork of stock found in the premises of job worker the liability of tax paid on principal not on job worker because he was doing only job work of only this principal. Pl. give your valuable opinion J S Uppal Tax Conslutant
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