Special procedure for removal of inputs or capital goods for job work
A registered person (hereinafter referred to in this section as the “principal”) may, 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 send to another job worker and likewise – section 143(1) of CGST Act.
Intermediate product can be sent for job work – For the purpose of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker – explanation to section 143 of CGST Act.
The inputs/capital goods can be sent to job worker from place of business of principal. These can also be sent directly from the place of supplier of those inputs and capital goods, without bringing them at the place of business of principal – section 19 of CGST Act.
Why intimation every time? = Job work is very common in industry. It is impractical to give intimation to department in every case. This is against concept of ‘ease of doing business’. Let us hope that this impractical provision is dropped. In any case, ‘intimation’ by email should be sufficient.