ITC -04

Yes.... location of Principal & Jobworker

Some are saying, tax type to be decided from purchase invoice if in purchase invoice CGST mentioned then CGST otherwise IGST will be applied

kindly please explain, if there is any notification please share

Dear As per Section 7 IGST Act , the supplier & Recepient is in two different state it will be treated as Interstate sale . As per Rule 55 : Delivery Challan shall contain tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; Hence if principal Job worker are in two different state , IGST shall be mention on DC