alleryStart learning →Who is called the principal in the job work procedure?
AThe job worker
BA registered sender
CThe goods transporter
DThe Commissioner
Answer & Solution
Correct answer: B. A registered sender
A registered person who sends inputs or capital goods for job work is termed the principal.
Keep practising Liability to Pay in Certain Cases
Browse all Liability to Pay in Certain Cases questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Which section covers liability when a company is in liquidation?Which section makes a firm and its partners jointly liable for tax?Which section deals with liability of directors of a private company?Which section of the CGST Act lays down the job work procedure?Inputs go direct from supplier to job worker. Credit is:The principal can claim input tax credit on inputs sent to a job worker:For job work, the word input is stated to include:Inputs not back from job work in a year are deemed supplied: