Articles in this section

• What is job-work?
• Whether goods sent by a taxable person to a job-worker will be treated as supply and liable to GST? Why?
• Can a registered taxable person send goods without payment of tax to his job-worker?
• Is a job-worker required to take registration?
• Whether the goods of principal directly supplied from the job-worker’s premises will be included in the aggregate turnover of the jobworker?
• Can the principal supply the goods directly from the premises of the job-worker without bringing it back to his own premises?
• Under what circumstances can the principal directly supply goods from the premises of job-worker?
• What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job-worker?
• Are the provisions of job-work applicable to all category of goods?