JOB WORK UNDER GST
Section-55. Special procedure for removal of goods for certain purposes under
Model GST Law
(1) A registered taxable person
(hereinafter referred to in this section as the
“principal”) may, under intimation
and subject to such conditions as may be
prescribed, send any inputs and/or
capital goods, without payment of tax, to a
job worker for job-work and from
there subsequently send to another job worker
and likewise, and shall -
(a) bring back inputs, after
completion of job-work or otherwise, and/or capital
goods, other than moulds and dies,
jigs and fixtures, or tools, within one year
and three years, respectively, of
their being sent out, to any of his place of
business, without payment of tax;
(b) supply such inputs, after
completion of job-work or otherwise, and/or capital
goods, other than moulds and dies,
jigs and fixtures, or tools, within one year
and three years, respectively, of
their being sent out from the place of business
of a job-worker on payment of tax within
India, or with or without payment of
tax for export, as the case may be:
PROVIDED that the “principal” shall
not supply the goods from the place of
business of a job worker in terms of
clause (b) unless the said “principal”
declares the place of business of the
job-worker as his additional place of
business except in a case-
(i) where the job worker is
registered under section 23 ; or
(ii) where the “principal” is engaged
in the supply of such goods as may be
notified by the Commissioner in this
behalf.
(2) The responsibility for
accountability of the inputs and/or capital goods shall lie
with the “principal”.
(3) Where the inputs sent for
job-work are not received back by the “principal” after
completion of job-work or otherwise
in accordance with clause(a) of sub-section(1)
or are not supplied from the
place of business of the job worker in accordance
with clause (b) of sub-section (1)
within a period of one year of their being sent
out, it shall be deemed that such
inputs had been supplied by the principal to the
job-worker on the day when the said
inputs were sent out.
(4) Where the capital goods, other
than moulds and dies, jigs and fixtures, or tools,
sent for job-work are not received
back by the “principal” in accordance with
clause(a) of sub-section (1) or are
not supplied from the place of business of the
job worker in accordance with clause
(b) of sub-section (1) within a period of
three years of their being sent out,
it shall be deemed that such capital goods
had been supplied by the principal to
the job-worker on the day when the said
capital goods were sent out.
(5) Notwithstanding anything
contained in sub-sections (1) and (2), any waste and
scrap generated during the job work
may be supplied by the job worker directly
from his place of business on payment
of tax if such job worker is registered, or
by the principal, if the job worker
is not registered.
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