Value of supply section 15

Vinayak (A) (4 Points)

08 September 2018  

A manufacturer supplies his job worker with moulds and dyes required for the job to be done, worth 100. The job worker charges 500 for his service. What shall be the total amount payable by the manufacturer to the job worker (say GST @ 10%)?

    Job work charges = 500

     Moulds                 = 100

     Value as per sec 15 = 600

     GST(600*10%)        =   60

     Total Amount payable by Manufacturer to job worker (A) 500+60=560  or  (B) 600+60=660 ?