Question:
We send goods for job work and we want to supply direct goods from the premises
of Job Worker, is it possible?
Answer
Yes, it is possible to send goods directly from job worker premises but subject
to following conditions as per proviso to section 143(1) of CGST Act:
1. If the Principal declares the Premises of Job Worker as his additional place
of business, or
2. The job worker is registered, or
3. The principal is engaged in the supply of such goods as may be notified by
the Commissioner. (Reply dt. 06/08/2018)