Inter state job work

Others 798 views 2 replies

Alpesh

sr. acountant

28 Points Joined June 2010

respected all,

i am mnf. (Excisable unit) from Gujarat...now my ? is

I taken jobwork from maharashtra & sent goods back after jobwork done...

so what tax i levide or is it taxable...or it goes against F form...

2. if tax can / leviable than what % & Caluculation for the same with Excise Duty...

3. principal mnf. from MAHARASHTRA & materail sent by Local Mnf. (Gujarat) on behalf of the Prin. Mnf. (Maharst..) & goods sent to Maharashtra Plant (To Principal mnf.) what will be taxes on that...

Alpesh

makwanaman @ yahoo.co.in

Replies (2)

GAURAV TIWARI

CA FINAL STUDENT

105 Points Joined January 2009

As per Rule 10A of Central Excise Valuation (Determination of Price of Excisable Good) Rules 2000

Where the excisable goods are produced or manufactured by a job worker on behalf of a principal manufacture (in your case maharastra) then,

i) in case where the goods are sold by the principal manufacturer for delivery at the time of removal of good from the factory of job worker, Condition is

- Price is in Sole Consideration &

- Principal manufacture and buyer are not related...

Value of excisable goods shall be the transaction value of the sold goods by the prinicipal manufa.

Excise Duty will be @ 10.3%