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TMI BlogJob WorkX X X X Extracts X X X X X X X X Extracts X X X X ..... e in basic scheme of taxation relating to job work in the proposed GST regime. Q 2. Whether goods sent by a taxable person to a job worker will be treated as supply and liable to GST? Why? Ans. It will be treated as a supply as supply includes all forms of supply such as sale, transfer, etc. However, the registered taxable person (the principal), under intimation and subject to such conditions as may be prescribed send any inputs and/or capital goods, without payment of tax, to a job worker for job work and from there subsequently to another job worker(s) and shall either bring back such inputs/capital goods after completion of job work or otherwise within 1 year/3 years of their being sent out or supply such inputs/capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principal should have declared the premises of an unregistered job worker as his additional place of business. If the job worker is a registered person then goods can be supplied directly from the premises of the job worker. The Commissioner may also notify goods in which case goods sent for job work can be directly supplied from the premises of the job worker. Q 7. Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business? 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. Q 10. Some capital goods like jigs and fixtures are non-usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions? Ans. The condition of bringing back capital goods within three years is not applicable to molds, dies, jigs and fixtures or tools. Q 11. What would be treatment of the waste and scrap generated during the job work? Ans. The waste and scrap generated during the job work can be supplied by the job worker directly from his place of business, on payment of tax, if he is registered. If he is not registered, the same would be supplied by the principal on payment of tax. Q 12. Whether intermediate goods can also be sent for job work? Ans. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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