Jobwork under GST

This query is : Resolved

Santosh Pandey (Querist)
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30 September 2019 Dear Sir/Madam

Our company is registered under GST in Delhi, we are importing some materials by sea mode which will come on chennai sea port.

Could we sent the same materials from chennai port to our Job worker?. if yes

What will be the procedure and documentation from our side (Principal side)?.

Please let me know if you required some more information

Thank you in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 October 2019 Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises?

Ans. Yes, the principal is allowed to do so. The input tax credit of tax paid on inputs or capital goods can also be availed by the principal in such a scenario. The inputs or capital goods must be received back within one year or three years respectively failing which the original transaction would be treated as supply and the principal would be liable to pay tax accordingly.
Send the material through challan and E way bill.

Santosh Pandey

Santosh Pandey (Querist)
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01 October 2019 Dear Sir

Good Morning and Thank you for your precious advise

I will let you know in case additional queries related to this business transaction

Regards

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