CBEC clarifies "job-work" procedures & compliances, ITC entitlement, place of supply & liabilities

CBEC issues Circular clarifying various aspects of job-work under GST; Circular touches upon – (a) scope and ambit of job-work, (b) requirement of registration for a principal / job-worker, (c) supply of goods by principal from job-worker’s premises / place of business, (d) movement of goods from principal to job-worker and documents and intimation required therefor, (e) liability to issue invoice, determination of place of supply and payment of GST, and (f) availability ...