Special procedure for removal of goods for certain purposes

Section43A

Special procedure for removal of goods for certain purposes

(1) The Commissioner may, by special order and subject to conditions as may be specified by him, permit a registered taxable person (hereinafter referred to in this section as the “principal”) to send taxable goods, without payment of tax, to a job worker for job-work and from there subsequently send to another job worker and likewise, and may, after completion of job-work, allow to-

(a) bring back such goods to any of his place of business, without payment of tax, for supply therefrom on payment of tax within India, or with or without payment of tax for export, as the case may be, or

(b) supply such goods 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 goods shall not be permitted to be supplied from the place of business of a job worker in terms of clause (b) unless the “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 19; or

(ii)where the “principal” is engaged in the supply of such goods as may be notified in this behalf.

(2)The responsibility for accountability of the goods including payment of tax thereon shall lie with the “principal”.

Advertisements