JOB WORK UNDER GST

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..... behalf of the job-worker on the goods processed by him (job-worker), considering the fact that typically the job workers are small persons who are unable to comply with the discrete provisions of the law. 2.4. The CGST Act, 2017 makes special provisions with regard to removal of goods for job-work and receiving back the goods after processing from the job-worker without payment of GST. The benefit of these provisions shall be available both to the principal supplier and the job-worker. 2.5. Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person'. 2.6. The one who does the said job would be termed as 'job worker'. The job-worker is required .....

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..... supply of goods by principal supplier to the third party directly from the premises of the job-worker on payment of tax in India likewise with or without payment of tax for export may be availed by the principal supplier on declaring premises of the job-worker as his additional place of business in registration. In case the job-worker is a registered person under GST, even declaring the premises of the job worker as additional place of business is not required. 2.10. Before supply of goods to job-worker, principal supplier would be required to intimate the Jurisdictional Officer containing the details of description of inputs intended to be sent by the principal supplier and the nature of processing to be carried out by the job-worker. Th .....

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..... where certain process is carried out on the input before removal of the same to the job worker, such product after carrying out the process to be referred as the intermediate product. Such intermediate product can also be removed without the payment of tax. Therefore, both input and intermediate product can be cleared without payment of duty to job-worker. 2.15. Waste clearing provisions - In terms of Section 143 (5) of the CGST Act, 2017, waste generated at the premises of the job-worker may be supplied directly by the registered job worker from his place of business on payment of tax or such waste may be cleared by the principal supplier, in case the job-worker is not registered.
Manuals, Ready reckoner, Law and practice, Reference Gu .....

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