Mandatory E Way Bill required (without any Value Limit) in case of Inter State Movement of Goods for “Job Work”
In case of Inter state movement of Goods for Job work, then E-way bill is required in all cases, irrespective of any value.
Tag: Job work
12% GST applicable on job work done on goods owned by other registered persons under GST
The AAR, Gujarat in Shree Avani Pharma [Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023] ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate)…
A COMPLETE STUDY ABOUT JOB WORK AND ITS IMPLICATIONS UNDER GST REGIME
Introduction: Job work under GST is the processing of goods supplied by the principal. The concept of job work already exists in Central Excise, where major manufacturers were sending inputs or semi-finished goods to job workers for further processing. The Goods…
Alcoholic liquor not food or food product, job work related with manufacturing to attract 18% GST: Andhra HC
Alcoholic Liquor is not food’ or food product and job work related with manufacturing of such beverage will attract Goods & Services Tax (GST) at the rate of 18 per cent, Andhra Pradesh High Court has said. This rate will…
No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer
The CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited v Commissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the…
Due date for filing of GST ITC-04 for July17 to Mar19
As per rule 45(3) of CGST Rules, 2017, “the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 furnished for that…