Transcription of GST - Indian Railway
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GST - Indian Railway
GST ( goods and services tax ). Job-work Under GST. Introduction What is job-work? Job-work sector constitutes a significant industry in Section 2(68) of the CGST Act, 2017 defines job-work Indian economy. It includes outsourced activities that as any treatment or process undertaken by a person may or may not culminate into manufacture. The term on goods belonging to another registered person'. The Job-work itself explains the meaning. It is processing one who does the said job would be termed as job- of goods supplied by the principal. The concept of worker'. The ownership of the goods does not transfer job-work already exists in Central Excise, wherein to the job-worker but it rests with the principal. The job- a principal manufacturer can send inputs or semi- worker is required to carry out the process specified by finished goods to a job worker for further processing.
@CBEC_India @askGST_GoI cbecindia Follow us on: GST (GOODS AND SERVICES TAX) Job-work Under GST Time Limits for the return of processed goods As per section 19 of the CGST Act, 2017, inputs and
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