alleryStart learning →Supply from a job worker's place needs no extra declaration if:
AThe job worker is registered
BGoods are low value
CThe job worker is a relative
DThe goods are exported
Answer & Solution
Correct answer: A. The job worker is registered
The exception applies where the job worker is registered under section 25, or where notified goods are supplied.
Keep practising Liability to Pay in Certain Cases
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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: