Respected users
If a job worker is bringing input of principal and giving back the processed good to principal after doing job work on it so here the service of transportation for which also he is receiving amount for bringing input and dispatching good will be taxable or not as per circular 30/12/2018 It says that supply by principal from the place of job worker is a supply for principal so can it be concluded that dispatching of good is not a supply for job worker. please provide me with answers regarding transporting service and also support with relevant provision and judgements if any.
It's Circular 38/12/2018:
Actually it's principal responsibility that capital Goods reced back From job worker within time prescribe in Section 143, else will be treated as supply & has to reverse the ITc claimed with interest on the same.
Yes if after job work , if job worker supply it's to customer on the instructions of principal it will be considered as principal supply not of job worker
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