This discussion clarifies the applicability of Section 43B(h) concerning a proprietor who purchases cloth, sends it for job work, and then sells finished garments like shirts and t-shirts. The consensus is that Section 43B(h) is applicable in this scenario because the services of a job worker are being utilised.
09 February 2024
If a proprietor purchasing cloth from Vendor , giving for jobwork and then selling Shirt, T-Shirt etc, whether section 43B(h) applicable ?????