Job work

Pl refer brochure on job work for your queries:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/eflier-jobwork22062017.pdf

Dear Ravi,

Reply in respect of your queries is as under

1. Yes Job work charges are liable to GST @ 18% if  the services are not covered under the Exempted services.

2. Yes , principal manufacturer needs to give intimation to the jurisdictional officer in respect of job worker and descripttion of the JOb work to be performed

3. For sending the goods for job work principle manufacturer need to issue a delivery challan. .Copy of the same enclosed.

Dear Sir, Thank you for your immediate reply.

Job Work:1. As you informed, principle manufacturer needs to give intimation to jurisdictional officer in respect of job work to be performed. However please note that, we are not aware of our jurisdictional officer (our works at Bangalore – west) our central excise range officer is also not aware of the same. In that case what is the alternate, Is there any specific format for the declaration/intimation? Please provide the same 2.  Our job work is continuing process is it mandatory to give intimation to the jurisdictional officer every time? 3. If the job worker turnover is below the threshold limit of Rs. 20 L (But Registered under GST) not charged any GST in his job work bill, then principle manufacturer is liable to discharge gst & get input credit of the same?

4. whether job work delivery challan must contain taxable value and tax particulars under GST, since we put approximate value in the DC.

4. We send usable scarp along with job work DC to our job worker for punching process, after process he shall return the finished goods by closing said challan along with left out scrap with his job work bill. Our existing HSN for Finished goods (stampings) – 85030010 and for Scrap HSN – 72042920. Kindly clarify what is the HSN for usable scrap?

Export: what are the compliance for export? presently we are exporting without payment of duty/taxes under LUT bond with regular procedure like export invoice, packing list, BL, Certification of origin, ARE etc. whether we have to make fresh LUT under GST. Please clarify.

Deemed Export:  what are the compliance for deemed export? Presently we are doing without payment of duty/taxes with ct3, Form ‘H’, ARE etc. If they abolished, whether we have to remove goods with GST? Please clarify.       

General: If we purchase any taxable goods/service from any unregistered dealers or such dealers turnover is below the threshold limit under GST, then we have to discharge the GST & take input tax credit of the same?  Please clarify.   

Thanks.