Itc 04 liability for trader or manufacturer??

United Steel Agencies (1 Points)

29 December 2017  

Sir/madam

 

 

I am a trader who purchases steel in coil form from domestic manufacturers. Before selling the steel , i need to process it to different sizes and sell it to the customer. In order to convert it, i need to use the sevices of a job worker who does this cutting service.  I  prepare a gst compliant delivery challan mentioing my gst and service providers gst and send the goods from my place. Once cutting is over to required sizes, the material is brought back to my permises accompanied with a cuttng charge/ labour work gst bill. I will then sell the goods to customer from my place with gst tax invoice. Since i am not principal manufacturer here will i be liable for ITC 04 filing?.