आओ GST सीखें

*GST- JOB WORK*  *Introduction* Job-work sector constitutes a significant industry in  Indian economy. It includes outsourced activities that  may or may not culminate into manufacture. The term Job-work itself explains the meaning. It is processing  of goods supplied by the principal. The concept of job-work already exists in Central Excise, wherein a principal manufacturer can send inputs or semi-finished goods to a job worker for further processing.  Many facilities, procedural concessions have been given to the job workers as well as the principal supplier who sends goods for job-work. The whole idea is to make the principal responsible for meeting compliances on behalf of the job-worker on the goods  processed by him (job-worker), considering the fact that typically the job-workers are small persons who are unable to comply with the discrete provisions of the law. The GST Act makes special provisions with regard to removal of goods for job-work and receiving back the goods