13 June 2022
Requested for views on the following facts of the case.
X Ltd of Odisha sent machinery to Y Ltd of UP for repair. The Machinery could not be repairable and will be sold as scrap from the premises of Y Ltd, UP without return to X Ltd Odisha as it is not cost effective and not possible also. X Ltd does not have any registration in any State other than Odisha.
In above case (1) what documents to be prepared for movement of machinery scrap from Y Ltd premises, UP to state of buyer of scrap who may be in UP or Odisha or any other State.
13 June 2022
With reference to Section 143 of CGST Act,
If the job worker is registered under GST, then you can supply the machinery from the job worker's place of business, else you have to show the job worker's place of business as an additional place of business in your GST registraion.
Subject to the above,
1. Supply the machinery to your customer under Sales Invoice from the place of job worker 2. GST is applicable as per the state in which the customer is located - If the customer is located in Odisha, CGST & SGST is applicable. If he is located in a different state, IGST is applicable.
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