Section 143
Job work procedure
In force
Section 143. Job work procedure.
(1) A registered person (the "principal") may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-143.html
- Source confidence: Pending verification
Quick facts
- Section
- 143
- Chapter
- XX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
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- Linked rules
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