we received the excisable goods say plastic powder as raw material at haryana to convert into plastic component which is saleable without further any process on job work basis from another state say A ltd jammu where the cental sale tax rate is zero.Now A ltd want to sale the goods from job worker place,Haryana instead brought back at jammu and for doing so,A ltd got permission from its Excise Deptt. jammu to sale the goods from job work place without brought back at jammu.
if a ltd sale the goods to its coustmers located at haryana,delhi and rajasthan--
My query is Who will charge sale tax and what is the rate of sale tax in the following situations- 1.If A ltd sale the goods to a customer which is located at haryana 2.If A ltd sale the goods to customer which are located outside haryana state.
as some one has advised us sale tax to be charged by jobworker. when job worker is not owner of the goods how he will charge sale tax ?
12 June 2010
In your case A get permision from the excise deportment for sale of material in jobworker place . A ltd to directly prepare excise invoice and charges along with CST as per state sales.
thanks for your reply A ltd got the permision from the excise department for sale of material in jobworker place.Kindly can you provided me the any rule or case ,notification or circular that sale tax shall be charged by A ltd not by Jobworker.
thanks for your reply A ltd got the permision from the excise department for sale of material in jobworker place.Kindly can you provided me the any rule or case ,notification or circular that sale tax shall be charged by A ltd as per state in which a ltd has it factory or that state where jobworker located.not by Jobworker.
CAclubindia
