Under the current system, if the final product output is liable for excise payment, then service tax on the job work of that same product is exempted under 214/86, as challan movement 4(5)a. Is sec 143 of GST equivalent to old 214/86 ? If not what is the procedure for exemption of GST for job work under challan movement 4(5)a.
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Job work -gst
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There is no exemption for Job Work under GST. The Jobworker will have to charge GST for his services. The process for movement of goods from Principal to Job Worker will remain same, only the format of challan will be as per GSY
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