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testing material

Ravi vora (2 Points)

03 August 2017

how to send testing material to intra state or interstate? pls help

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mohdowaiseraza (68 Points)
Replied 03 August 2017

Certain facilities with certain conditions are offered in
relation to job-work, some of which are as under:
a) A registered person (Principal) can send inputs/
capital goods under intimation and subject to
certain conditions without payment of tax to a
job-worker and from there to another job-worker
and after completion of job-work bring back such
goods without payment of tax. The principal is not
required to reverse the ITC availed on inputs or
capital goods dispatched to job-worker.
b) Principal can send inputs or capital goods directly
to the job-worker without bringing them to his
premises and can still avail the credit of tax paid on
such inputs or capital goods.
c) However, inputs and/or capital goods sent to a job-
worker are required to be returned to the principal
within 1 year and 3 years, respectively, from the
date of sending such goods to the job-worker.
d) After processing of goods, the job-worker may
clear the goods to-
(i) Another job-worker for further processing
(ii) Dispatch the goods to any of the place
of business of the principal without payment
of tax
(iii) Remove the goods on payment of tax within
India or without payment of tax for export
outside India on fulfilment of conditions.