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GSTplus HelpCenter

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  1. GSTplus HelpCenter
  2. Frequently Asked Questions
  3. Job Work

Job Work

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  • 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?

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