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TMI BlogJob work Procedure Section 143X X X X Extracts X X X X X X X X Extracts X X X X ..... job work Further to this after the completion of job work on the goods shall be: * brought back inputs or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax; OR * supply such inputs or capital goods, other than moulds and dies, jigs and fixtur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod not exceeding one year and two years respectively. Read with rule 45 of the CGST Rules, 2017 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker [ For more details refer this chapter ] Accountability fo maintaining account of goods lies with the Principal As Per section 143(2) , The responsibility for keeping proper accounts for the inputs or capita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back within the time limit mentioned in sub-section (1) above or are not supplied from the place of the job worker within the time limit of three years, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No. 206/18/2023-GST dated 31.10.2023 ] * References have been received to clarify whether services by way of job work for conversion of barley into malt attracts GST at 5% prescribed for "job work in relation to all food and food products falling under Chapter 1 to 22 of the customs tariff" or at the rate of 18% prescribed for "services by way of job work in relation to manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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