THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 143:
Job work procedure.
(1) A registered person (hereafter in this section referred to as
the “principal”) may under intimation and subject to such conditions as may be
prescribed, send any inputs or capital goods, without payment of tax, to a job
worker for job-work and from there subsequently send to another job worker and
likewise, and shall,––
a)
bring
back inputs, after completion of job work or otherwise, or capital goods, other
than moulds and dies, jigs and fixtures, or tools,
within one year and three years, respectively, of their being sent out, to any
of his place of business, without payment of tax;
b)
supply
such inputs, after completion of job work or otherwise, or capital goods, other
than moulds and dies, jigs and fixtures, or tools,
within one year and three years, respectively, of their being sent out from the
place of business of a job worker on payment of tax within India, or with or
without payment of tax for export, as the case may be:
Provided
that the principal shall not supply the goods from the place of business of a
job worker in accordance with the provisions of this clause unless the said
principal declares the place of business of the job-worker as his additional
place of business except in a case—
(i)
where the job worker is registered under section 25; or
(ii)
where the principal is engaged in the supply of such goods as may be notified
by the Commissioner.
1[Provided
further that the period of one year and three years may, on sufficient cause
being shown, be extended by the Commissioner for a further period not exceeding
one year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital
goods shall lie with the principal.
(3) Where the inputs sent for job work are not received back by the principal
after completion of job work or otherwise in accordance with the provisions of
clause (a) of subsection (1) or are not supplied from the place of business of
the job worker in accordance with the provisions of clause (b) of sub-section
(1) within a period of one year of their being sent out, it shall be deemed
that such inputs had been supplied by the principal to the job-worker on the
day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and
dies, jigs and fixtures, or tools, sent for job work are not received back by
the principal in accordance with the provisions of clause (a) of sub-section
(1) or are not supplied from the place of business of the job worker in
accordance with the provisions of clause (b) of sub-section (1) within a period
of three years of their being sent out, it shall be deemed that such capital
goods had been supplied by the principal to the job-worker on the day when the
said capital goods were sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste
and scrap generated during the job work may be supplied by the job worker
directly from his place of business on payment of tax, if such job worker is
registered, or by the principal, if the job worker is not registered.
Explanation.––For the purposes of job work, input
includes intermediate goods arising from any treatment or process carried out
on the inputs by the principal or the job worker.