GST Job Work : Free Study Material

Here is the free study material on Job Work.

• Job Work under GST – Analyis
• Video – GST New Circular by CBEC on 26.03.2018 : Job work Issues Clarified
• Video – GST ITC 4 : Goods to Job Worker : GST News [ Part 166 ]
• GST on Scrap generated during Job Work
• GST Rates on Job Work in India

Relevant Notifications

Notification No 38/2019 Central Tax :Dated 31.08.2019 :  GST ITC 4 not required to be Filed for July, 2017 to March 2019

Relevant Circulars for Job Work

Circular No 48/22/2018 GST issued on 14.06.2018  : Fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the CGST Act even if the goods (fabrics) supplied to them are covered under notification No. 5/2017-Central Tax (Rate) dated 28.06.2017.

GST Return for Goods sent to Job Worker

GST ITC 4 Due Dates : Notification No wise & Month wise

Relevant Judgments on Job Work

Manufacturing services on physical inputs owned by principal is Job work : AAR

Mixing of rubber with other materials supplied by principal, is job work services, taxable at 5% : AAR

Repair & servicing of Transformer is a composite supply and not job work : AAR

Pay GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

Fabrication & fitting of bus bodies on chassis supplied by client is not Job work : HARYANA AAR

Manufacture of industrial gases is Job Work if goods supplied by recipient : GUJARAT AAR

Supply of tiles is job work if raw materials were supplied by contractee: HC