GST on Scrap generated during Job Work

By | October 20, 2018
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(Last Updated On: October 20, 2018)

GST on Scrap generated during Job Work


A Registered  dealer sent some goods for processing to a job worker. The realizable waste was generated at the time of processing. The waste were sold by the job worker. Who is liable to prepare invoice, a dealer or a job worker? Is dealer permitted to allow job worker to sell the waste and prepare invoice of the waste sold by the job worker?

Section 143 (5) of CGST Act 2017 :  … 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.

 

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