Provision Related to Job Work U/S 43A of Model GST Law

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1) Registered Taxable Person Can send taxable goods to Job Worker without Payment of Tax, provided a permission is taken In advance from the Commissioner.

2) One Job Worker can further send the good to another job worker without payment of Tax.

3) The Good after Processing can be brought back at Principle place without payment of tax. And finally tax will be paid when such goods are further supplied by the Principle.

4) The goods can also be supplied to customer from Job Worker Place on payment of Tax and in case of export without payment of Tax. It must be noted that goods can be supplied directly from the place of business of job worker by the principal *only when the principal declares the place of business of the job worker as his additional place of business*. However, the exceptions are -

(a) If job worker is registered under Section 19;
(b) The principal is engaged in the supply of notified goods.

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Regards
SOURAV BAGARIA