Question: Please note that section 142(1) says that principal can
remove job worked input without payment of GST.
Answer:
Thanks for using Law crux GST in illustration of mail dated 10 October 17 same
view point is followed goods are sent directly from the supplier to the job
worker and billed to the principal there is no payment of GST by the principle
but when goods are cleared after job work the job worker has to charge tax on
job charges because it is a service as per Schedule ii Clause 3 of CGST Act
Earlier the job work was covered under negative list of service tax and
notification no 214 /86 of Central excise In case your view point is different
please revert back to us (Reply dt. 11/10/2017)