Job work
This query is : Resolved
24 April 2019
IF I PURCHASE MATERIAL TO BE DIRECTLY SENT TO JOBWORKER THEN WHAT TAX WILL BE APPLIED. iF FOR EXAMPLE MY OFFICE IS AT DELHI JOWWORKER IS IN PUNJAB AND THE SUPPLIER IS ALSO IN PUNJAB.The supplier delivers the material at the jobworkers premises at punjab. Will igst be applicable or cgst and sgst.
24 April 2019
IGST will be applicable
In this case, the goods may move from the place of business of the supplier ( Punjab ) to the place of business/premises of the job worker but the invoice issued by the supplier will be in the name of the buyer (i.e. the principal) ( Delhi )
In this case, the goods may move from the place of business of the supplier ( Punjab ) to the place of business/premises of the job worker but the invoice issued by the supplier will be in the name of the buyer (i.e. the principal) ( Delhi )
24 April 2019
Hello maam, just a query was filing form ITC 04, in that form in the first page while i put details of inputs sent from Principal Manufacturer to job worker, as in the above case , i get an error that cgst , sgst should be applied and not igst .How is this to be dealt with becoz it is contradictory right Please let me know maybe my concept is wrong somewhere.
24 April 2019
The concept of IGST or CGST / SGST based on a fact , where place of supplier & place of supply is in different place , it is interstate supply
As per Sec 10 (b) of IGST Act : - where the goods are delivered by the supplier
to a recipient or any other person
on the direction of a third person,
whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise,
it shall be deemed that the said third person has received the goods and
the place of supply of such goods shall be the
principal place of business of such person;
In your example , you are the third person ( at Delhi ) , instructing supplier to send goods , and your supplier is in Punjab
As per my view , it should be Interstate & IGST is applicable
As per Sec 10 (b) of IGST Act : - where the goods are delivered by the supplier
to a recipient or any other person
on the direction of a third person,
whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise,
it shall be deemed that the said third person has received the goods and
the place of supply of such goods shall be the
principal place of business of such person;
In your example , you are the third person ( at Delhi ) , instructing supplier to send goods , and your supplier is in Punjab
As per my view , it should be Interstate & IGST is applicable
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- ITR-Capital Gain
- Rent claimed on building given on permissive possession basis
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Traces submitting correction statement error
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Loss of interest in PF transfer from EPFO to Trust
- IT returns for fresh job holders
- 44AD, 44ADA business details
- PF wage ceiling
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
