Movement of goods from Job Worker’s place :

There could be three possible situations –

1. The goods sent from first job-worker to another job worker – the permission taken from the Commissioner by special order would suffice.

2. After completion of job-work, the Commissioner may allow to bring back such goods without payment of tax to any place of business of the principal (as defined in section 2(75) of MGL), from where the goods will be finally supplied on payment of tax within India or the goods may be exported with or without payment of tax.

3. After completion of job-work, the Commissioner may allow the registered taxable person to supply the goods directly to the customers from the place of job worker on payment of tax within India or export the goods with or without payment of tax. This is allowed only when –

a. Either the job worker is registered taxable person under GST; or

b. The principal declares the place of business of job worker as his additional place of business; or

c. The goods supplied are notified goods where above conditions do not apply.

It may be noted that the provisions relating to ‘job work’ are applicable only to taxable goods. In other words, these provisions are not applicable to exempted or nontaxable goods. The principal, if intends to send exempt / non-taxable goods for job work, can devise his own procedure for the same.

The responsibility for accountability of the goods sent for job work including payment of tax thereon shall always lie on the principal.

Conclusion:

In sum, it may be mentioned that the provisions as obtaining in the present central taxation system have been retained in the GST regime.