Eye Share : Concept of Job Work under GST

Dec 11,2018

As per GST Act, job work means any treatment or process undertaken by a person on goods belonging to another registered person. GST Act makes special provisions with regard to removal of goods for job-work and receiving back the goods after processing from the job-worker without payment of GST. The benefit of these provisions are available both to the principal as well as job-worker  Further, according to Entry 3 of Schedule II of GST Act, any treatment or proc...

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