AAR: Rules on liability to pay GST by the principal and job worker during job work

Kerala AAR holds that 18% GST rate is applicable for job work charges to be paid by the applicant (a manufacturer of packing containers), in terms of Serial No. 26 (iv) of Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017; Clarifies that the registered principal may send inputs or capital goods to a job worker and if required, from there, subsequently to another job worker and so on, without payment of tax; However, on completion of the job work, the principal ...