Avinash Bedekar (30 Points)
04 January 2021A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs 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, and shall, how to interprets under intimation and subject to in this context Section 143 of GST
CA. Heet Shah
(Tax Consultant & Practitioner)
(6180 Points)
Replied 04 January 2021
| Originally posted by : Avinash Bedekar | ||
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A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs 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, and shall, how to interprets under intimation and subject to in this context Section 143 of GST |  |
U need to fufill certain conditions in order to send the goods to jobworker without payment of tax. Say filing of ITC-04 , Goods shall be removed under challan or eway bill , the job worker shall be registered too otherwise it shall be shown as addnl place of business.
However to interpret intimation u may consider ITC-04.
Sumit Shukla
(378 Points)
Replied 04 January 2021
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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