Job work

I am accountant by profession.one of my client has cloth business. My question is that if my client sale some plain cloth to some job worker for job work and job worker send the invoice of job work +plain cloth to us.in this case TDS should be deducted or not .As on job work 1% TDS should be deducted. Please look at following example

I sale ₹5000 (incliding Gst )cloth to A for job work

After job work A person give me invoice of 5000+500(job work)=5500

In above case the above transaction is still treated as job work or not .

Replies (1)
If goods sent to job worker by issue a sales invoice then this transaction is not covered in job works definition. In your case There are not a principal manufacturer and job worker relationship . They will be simply treated as buyer and seller.
job work means any treatment or process undertaken by a person on goods belonging to another registered person. 
Value of goods sent by the principal will not be included in the aggregate turnover of the registered job worker

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