Section 143 Of The CGST Act - Facilitating Job Work With Discipline

, Last updated: 20 February 2026 Share Follow on Google News

The Job Work Framework under GST - A Legislative Overview Within the expansive GST framework, certain provisions are designed not merely to levy tax but to facilitate genuine business movement. Section 143 of the CGST Act, 2017, is one such carefully crafted provision. It recognises a core commerci

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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