Section 143 of the Central Goods and Services Tax Act, 2017 lays down the job work procedure under GST. It allows a registered person, known as the principal, to send inputs or capital goods to a job worker without payment of GST, subject to the prescribed conditions and compliance requirements.
The provision is particularly important for manufacturers, processors and businesses that send raw materials, semi-finished goods, machinery or other goods to another person for processing, treatment, testing, packing, finishing or similar activities.
Under Section 143, the goods can also move from one job worker to another job worker without payment of tax, subject to the prescribed procedure. The principal remains responsible for maintaining proper accounts of the inputs and capital goods sent for job work.
The basic purpose of Section 143 is to facilitate the movement of goods for job work without treating the initial movement itself as a taxable supply, while ensuring that the goods are properly tracked and returned or supplied within the statutory time limits.
What Is Job Work Under GST?
Before understanding Section 143, it is important to understand the meaning of job work.
Section 2(68) of the CGST Act defines job work as any treatment or process undertaken by a person on goods belonging to another registered person. The person who carries out the treatment or process is called the job worker.
Therefore, a typical job-work arrangement involves:
- a registered person who owns the goods;
- a job worker who performs a treatment or process on those goods; and
- movement of the goods from the principal to the job worker and eventually back to the principal or to another permitted destination.
The ICAI’s June 2026 Handbook on Job Work explains that the principal must be a registered person for the activity to fall within the statutory definition of job work. It also notes that the job worker may be registered or unregistered.
Common Examples of Job Work
Job work can include activities such as:
- processing of raw materials;
- cutting and shaping;
- machining;
- polishing;
- coating;
- painting;
- fabrication;
- testing;
- inspection;
- packing;
- repacking;
- labelling;
- finishing;
- repair or treatment of goods; and
- other processes carried out on goods belonging to another registered person.
Whether a particular activity qualifies as job work depends on the facts and circumstances of the transaction.
CBIC has clarified that the job worker may also use his own goods in providing job-work services, but the goods on which the treatment or process is undertaken must belong to another registered person for the activity to fall within the statutory definition of job work.
Who Is the Principal Under Section 143?
Under Section 143, the registered person who sends the inputs or capital goods for job work is called the principal.
For example, ABC Manufacturing Ltd. purchases steel sheets and sends them to XYZ Engineering for cutting and fabrication.
Here:
- ABC Manufacturing Ltd. = Principal
- XYZ Engineering = Job Worker
- Steel sheets = Inputs
- Cutting and fabrication = Job work
The ownership of the goods remains with the principal during the job-work process.
Who Is a Job Worker?
A job worker is the person who undertakes treatment or processing on goods belonging to another registered person.
The job worker may be:
- registered under GST; or
- unregistered, subject to the applicable provisions.
The job worker provides a service to the principal and generally charges GST on the job-work charges where the supply is taxable and the job worker is liable to charge tax.
CBIC’s sectoral FAQ explains that a job worker charges GST on the job-work charges rather than on the full value of the goods belonging to the principal.
Main Facility Under Section 143
The central facility provided by Section 143 is that a registered principal may send:
- inputs; or
- capital goods
to a job worker without payment of tax, subject to the prescribed conditions.
The goods can also be sent from one job worker to another job worker.
This means that the principal does not have to treat the initial movement of its own goods to the job worker as a taxable supply merely because the goods have physically moved from one location to another.
Movement of Goods From One Job Worker to Another
Section 143 specifically allows goods to be sent from the first job worker to another job worker and then further to another job worker, where required.
For example:
Principal → Job Worker 1 → Job Worker 2 → Job Worker 3 → Principal
The entire process can be carried out under the job-work framework, provided the prescribed documentation and time limits are followed.
The ICAI’s 2026 handbook confirms that goods may move from one job worker to another under the applicable challan procedure.
Section 143(1) – Inputs and Capital Goods
Section 143(1) contains the main job-work facility.
The principal may send inputs or capital goods to a job worker without payment of tax and may subsequently send those goods to another job worker.
The principal must then either:
- bring the goods back within the prescribed time; or
- supply the goods from the place of business of the job worker within the prescribed time.
The statutory periods are different for inputs and capital goods.
Time Limit for Inputs Sent for Job Work
Inputs sent for job work must generally be:
- brought back to any place of business of the principal; or
- supplied from the place of business of the job worker,
within one year from the date they were sent out, subject to the statutory extension available on sufficient cause.
Example
ABC Ltd. sends raw material to a job worker on 1 April 2026.
Under the normal Section 143 time limit, the inputs should be brought back or supplied in accordance with Section 143 within the prescribed one-year period.
If the statutory conditions are not satisfied within the applicable period, the special job-work treatment can no longer continue for those goods and the deemed-supply provisions become relevant.
Time Limit for Capital Goods
Capital goods sent for job work must generally be:
- brought back to the principal; or
- supplied from the job worker’s place of business,
within three years from the date they were sent out.
Example
Suppose a manufacturer sends a specialised machine to a job worker for machining or fabrication work.
The machine is capital goods.
The normal statutory period for bringing it back or supplying it from the job worker’s premises is three years.
Extension of the Time Limit
Section 143 contains a proviso allowing the Commissioner to extend the one-year and three-year periods where sufficient cause is shown.
The extension can be:
- up to one additional year for inputs; and
- up to two additional years for capital goods.
Therefore, the maximum possible period under the specific extension mechanism can reach:
| Goods | Normal period | Maximum additional extension |
|---|---|---|
| Inputs | 1 year | Up to 1 additional year |
| Capital goods | 3 years | Up to 2 additional years |
The extension is not automatic. Sufficient cause must be shown and the extension is subject to the Commissioner’s decision. The extension was introduced with effect from 1 February 2019.
Moulds, Dies, Jigs, Fixtures and Tools
A particularly important exception exists for certain items.
The one-year and three-year limits under Section 143(1) do not apply to:
- moulds;
- dies;
- jigs;
- fixtures; and
- tools.
Therefore, these items can be sent for job work without being subject to the specific one-year input or three-year capital-goods return limits under Section 143.
The ICAI’s 2026 job-work handbook specifically confirms that the one-year and three-year limits do not apply to these items.
Supply From the Job Worker’s Place of Business
Section 143 also permits the principal to supply the processed goods from the place of business of the job worker, subject to the statutory conditions.
The principal generally needs to declare the job worker’s place of business as an additional place of business.
However, this requirement does not apply where:
- the job worker is registered under Section 25; or
- the principal is engaged in supplying such goods as may be notified by the Commissioner.
This provision is particularly useful where the finished goods are dispatched directly from the job worker’s premises to customers instead of first being physically returned to the principal.
Direct Supply From Job Worker’s Premises
Suppose ABC Ltd. sends goods to XYZ Job Works for processing.
After processing, ABC receives an order from a customer.
Instead of bringing the goods back to its own premises, ABC may supply the goods directly from XYZ’s premises, subject to Section 143 and the applicable conditions.
The supply remains a supply by the principal, not by the job worker merely because the goods physically move from the job worker’s premises.
CBIC has clarified that where the principal supplies goods from the job worker’s premises, the principal is responsible for the applicable time, value and place-of-supply determination and for issuing the invoice.
Responsibility for Accounts
Section 143(2) places the responsibility for keeping proper accounts of the inputs or capital goods sent for job work on the principal.
This is an important compliance requirement.
The principal should maintain records showing:
- what goods were sent;
- quantity sent;
- date of dispatch;
- job worker’s details;
- challan number;
- goods received back;
- goods sent to another job worker;
- goods supplied from the job worker’s premises;
- balance quantity;
- waste and scrap; and
- applicable dates for the one-year or three-year limits.
The principal therefore cannot shift its statutory responsibility for accounting merely because the goods are physically located with a job worker.
Deemed Supply of Inputs – Section 143(3)
Section 143(3) contains an important consequence where inputs are not dealt with within the prescribed time.
If inputs sent for job work are not:
- received back by the principal; or
- supplied from the place of business of the job worker,
within the period specified under Section 143(1), they are deemed to have been supplied by the principal to the job worker on the day the inputs were originally sent out.
This means the law retrospectively treats the original movement as a supply for GST purposes.
Tax Consequence
The principal becomes liable to account for the GST consequences of the deemed supply, including applicable interest.
Rule 45 also provides that where inputs or capital goods are not returned within the time stipulated in Section 143, the supply is to be declared in FORM GSTR-1, and the principal is liable to pay the tax along with applicable interest.
Deemed Supply of Capital Goods – Section 143(4)
A similar rule applies to capital goods.
Where capital goods, other than moulds, dies, jigs, fixtures or tools, are not:
- returned to the principal; or
- supplied from the job worker’s place of business,
within the prescribed three-year period, they are deemed to have been supplied by the principal to the job worker on the day the capital goods were originally sent out.
This can result in a GST liability for the principal along with applicable interest.
Why the Date of Original Dispatch Matters
The deemed-supply provision is particularly important because the law treats the supply as having taken place on the date when the goods were originally sent out.
For example, if inputs are sent to a job worker on 1 June 2026 and the applicable statutory period expires without return or permitted supply, the deemed supply is linked back to the original dispatch date.
Therefore, principals should maintain an effective job-work ageing system rather than waiting until the end of the statutory period.
Rule 45 – Documentation for Job Work
Section 143 operates together with Rule 45 of the CGST Rules.
Goods sent for job work are generally moved under a delivery challan issued by the principal.
The challan must contain the particulars prescribed under Rule 55.
CBIC’s job-work clarification states that the principal should prepare the challan for movement of goods to the job worker, and the documentation should accompany the goods.
Delivery Challan for Job Work
A delivery challan is particularly important because the movement of goods for job work is not itself being treated as a taxable supply at the time of dispatch.
Rule 55 specifies the information required in a delivery challan.
The documentation generally identifies:
- challan number and date;
- consignor details;
- consignee details;
- GSTIN where applicable;
- description of goods;
- HSN code;
- quantity;
- taxable value where applicable;
- place of supply where applicable; and
- other prescribed particulars.
CBIC’s invoice-rules guidance specifically recognises transportation of goods for job work as a situation in which a delivery challan may be issued in lieu of an invoice.
Goods Sent Directly From Supplier to Job Worker
Section 143 and the related rules also accommodate situations where the principal does not physically receive the goods before sending them for job work.
For example:
Supplier → Job Worker
instead of:
Supplier → Principal → Job Worker
The principal can instruct the supplier to send goods directly to the job worker, subject to the prescribed documentation.
CBIC has clarified that where goods are sent directly by the supplier to the job worker, the supplier’s invoice can be issued in the name of the principal while mentioning the job worker’s name and address as consignee. The principal then issues the required job-work challan.
Input Tax Credit When Goods Are Sent Directly to the Job Worker
The principal can avail input tax credit in accordance with the applicable provisions even where inputs or capital goods are sent directly to the job worker without first being received at the principal’s premises.
Sections 19(2) and 19(5) specifically provide for ITC in such circumstances, subject to the applicable conditions. The ICAI’s 2026 handbook also confirms this treatment.
This is particularly useful in manufacturing arrangements where materials are purchased from suppliers and dispatched directly to specialised processors.
Sending Goods From One Job Worker to Another
Goods may move from one job worker to another without first returning to the principal.
For example:
Principal → Job Worker A → Job Worker B → Job Worker C → Principal
The movement should be properly documented.
Under Rule 45, the goods may move from one job worker to another under a challan issued by the principal or, in the permitted circumstances, by the job worker sending the goods onward. The principal remains responsible for maintaining proper records.
FORM GST ITC-04
The job-work framework is also connected with FORM GST ITC-04.
Rule 45(3) requires the principal to furnish details relating to goods dispatched to a job worker, received from a job worker and sent from one job worker to another.
The filing frequency was changed from quarterly reporting to a longer reporting cycle by Notification No. 35/2021-Central Tax with effect from 1 October 2021. The GST Portal subsequently explained the revised frequency as:
- half-yearly for taxpayers whose aggregate turnover exceeded ₹5 crore in the preceding financial year; and
- annually for other taxpayers.
The specified six-month periods for the higher-turnover category are April–September and October–March, while the other category follows the financial year.
ITC-04 Filing Deadline
Under Rule 45(3), FORM GST ITC-04 is to be furnished by the 25th day of the month succeeding the specified period, unless the Commissioner extends the time by notification.
Therefore, the principal should not confuse the ITC-04 reporting period with the one-year or three-year return-of-goods deadline under Section 143.
These are separate compliance requirements.
Section 143 Time Limit vs ITC-04 Period
This distinction is important.
| Requirement | Main period |
|---|---|
| Return of inputs | Generally 1 year |
| Return of capital goods | Generally 3 years |
| Extension for inputs | Up to another 1 year |
| Extension for capital goods | Up to another 2 years |
| ITC-04 for AATO above ₹5 crore in preceding FY | Half-yearly |
| ITC-04 for other principals | Annual |
The ITC-04 reporting cycle does not replace the one-year and three-year statutory limits under Section 143.
👉 Read More → Section 145 – Admissibility of micro films, facsimile copies and computer printouts
Waste and Scrap Generated During Job Work
Section 143(5) provides a specific treatment for waste and scrap generated during job work.
Such waste and scrap may be supplied directly from the job worker’s place of business:
- by the job worker, if the job worker is registered; or
- by the principal, if the job worker is not registered.
GST is payable on the supply in accordance with the applicable provisions.
Example
ABC sends metal sheets to XYZ for fabrication.
During the fabrication process, metal scrap is generated.
If XYZ is registered, XYZ may supply the waste and scrap directly from its premises on payment of applicable GST.
If XYZ is unregistered, the principal may supply the waste and scrap in accordance with the applicable provisions.
Job Work Charges and GST
The job worker provides a service to the principal.
Where the job worker is liable to pay GST, GST is charged on the job-work service charges, rather than on the full value of the principal’s goods.
For example:
- Value of principal’s material = ₹10,00,000
- Job-work charges = ₹1,00,000
- GST on job-work service = calculated on the applicable taxable value and rate for the service
The ₹10,00,000 value of the principal’s material does not automatically become the job worker’s taxable value merely because the goods are physically with the job worker.
CBIC’s sectoral FAQ confirms that the job worker pays GST on job-work charges.
Job Work and Input Tax Credit
The principal remains eligible to claim ITC on eligible inputs and capital goods subject to the conditions of Section 16 and related provisions.
The fact that goods are sent to a job worker does not by itself mean that ITC must be reversed.
Sections 19(2) and 19(5) specifically provide for ITC in respect of inputs and capital goods sent for job work, including direct dispatch to the job worker subject to the applicable conditions.
The ICAI’s 2026 handbook also notes that ITC can be availed where goods are sent directly to the job worker.
Job Work and Ownership of Goods
The principal generally retains ownership of the goods sent for job work.
The job worker performs a treatment or process on the goods.
This distinction is important because the special Section 143 procedure is designed around goods belonging to the registered principal.
If a person purchases goods from the principal and then independently resells them, the transaction may not be a job-work arrangement.
The actual contractual and commercial facts must be examined.
Is Job Work Mandatory Under Section 143?
No.
The job-work provisions are a facilitative procedure.
CBIC Circular No. 38/12/2018-GST clarified that the job-work provisions provide a facilitative framework and that a taxpayer may choose whether to follow the special procedure, subject to the consequences under the normal GST provisions.
This means that businesses should examine their actual supply structure and the applicable GST provisions rather than assuming that every processing arrangement must necessarily be covered by Section 143.
Job Worker Using His Own Goods
A job worker can use his own goods in providing job-work services.
CBIC’s clarification states that a job worker may use his own goods in addition to goods received from the principal while performing the job-work activity. Whether the overall transaction continues to qualify as job work depends on the facts and circumstances.
Therefore, the presence of some goods belonging to the job worker does not by itself answer the taxability question.
Direct Supply to Customer From Job Worker’s Premises
After completion of job work, goods can in appropriate circumstances be supplied directly from the job worker’s premises to the customer’s location.
The ICAI’s 2026 handbook explains that direct supply from the job worker’s premises can be made where:
- the job worker is registered; or
- the job worker is unregistered but the principal has declared the job worker’s place of business as an additional place of business.
The supply is treated as a supply by the principal.
Who Issues the Invoice for Direct Supply?
Where the principal makes the supply from the job worker’s premises, the principal issues the tax invoice for the supply.
The job worker separately charges the principal for the job-work service where applicable.
CBIC has clarified that the time, value and place of supply are determined in the hands of the principal where the principal supplies goods from the job worker’s premises.
Inter-State Movement for Job Work
Job-work goods may move across State or Union territory boundaries.
The applicable e-way bill and documentation requirements must be followed.
The ICAI’s 2026 handbook notes that where the principal and job worker are situated in different States, e-way bill requirements can apply to the movement of goods for job work irrespective of the normal monetary threshold referred to for other movements.
Businesses should therefore verify the current e-way bill rules applicable to the particular movement before dispatch.
What Happens If Goods Are Not Returned on Time?
This is one of the most important consequences under Section 143.
If the goods are not returned or supplied within the applicable statutory period, the law treats the goods as having been supplied by the principal to the job worker on the date they were originally sent out.
For inputs, the normal period is one year.
For applicable capital goods, the normal period is three years.
The principal must account for the resulting tax and applicable interest and report the deemed supply as required.
Example of Deemed Supply of Inputs
ABC Ltd. sends inputs worth ₹5,00,000 to XYZ Job Worker on 10 July 2026.
The inputs are not returned and are not supplied from the job worker’s premises within the applicable period.
The statutory consequence is that the inputs are deemed to have been supplied by ABC Ltd. to XYZ on 10 July 2026.
The principal must determine and discharge the applicable GST consequences, including applicable interest.
Example of Deemed Supply of Capital Goods
ABC Ltd. sends a machine to XYZ Job Worker on 1 August 2026.
The machine is capital goods other than a mould, die, jig, fixture or tool.
If it is neither returned nor supplied from the job worker’s premises within the applicable three-year period, it is deemed to have been supplied by ABC Ltd. to XYZ on 1 August 2026.
The principal must then account for the applicable GST and interest.
Section 143 and Rule 45 – Relationship
Section 143 establishes the statutory job-work framework.
Rule 45 provides important procedural requirements for implementing that framework.
The relationship can be understood as:
Section 143 → Legal facility and statutory conditions
Rule 45 → Documentation, reporting and procedural requirements
This is why businesses should not study Section 143 in isolation.
Section 143 and Rule 55
Rule 55 is important because it specifies the particulars of a delivery challan.
Since goods sent for job work are generally moved under a delivery challan, the principal should ensure that the document contains the required particulars.
A proper challan trail also makes it easier to reconcile:
- quantity sent;
- quantity received;
- quantity transferred to another job worker;
- quantity supplied;
- waste and scrap; and
- outstanding goods.
Section 143 and Section 19
Section 19 deals with the availability of ITC in respect of inputs and capital goods sent for job work.
Section 143 primarily deals with the procedure for movement and treatment of goods for job work.
Therefore:
Section 19 → ITC consequences
Section 143 → Job-work procedure
The two provisions should be read together when analysing a principal’s job-work arrangement.
Section 143 and Section 2(68)
Section 2(68) defines job work.
Section 143 provides the special procedure for sending inputs and capital goods for that job work.
Therefore, the first question should always be whether the activity actually qualifies as job work under the statutory definition.
Only after that should the taxpayer determine how the Section 143 procedure applies.
Section 143 and Section 17(5)
The job-work provisions do not override the general blocked-credit provisions.
For example, where goods are lost, destroyed, written off or otherwise fall within a blocked-credit category, the relevant ITC provisions must be examined separately.
The ICAI’s 2026 handbook specifically discusses situations where goods sent for job work are lost or destroyed and notes the relevance of Section 17(5)(h) to the ITC consequences.
Therefore, businesses should separately examine the ITC consequences of loss or destruction of goods.
Practical Compliance Checklist for the Principal
A principal sending goods for job work should maintain a systematic compliance process.
Before Sending Goods
- Confirm that the arrangement qualifies as job work.
- Identify the job worker.
- Verify the job worker’s GST registration status.
- Prepare the required delivery challan.
- Record the quantity and description of goods.
- Determine the applicable statutory return deadline.
- Check whether an e-way bill is required.
During Job Work
- Track goods lying with each job worker.
- Record movement from one job worker to another.
- Maintain challan references.
- Track quantities processed and returned.
- Track waste and scrap.
- Monitor the one-year and three-year statutory clocks.
After Completion
- Obtain the goods back or supply them from the job worker’s premises as permitted.
- Obtain the job worker’s invoice for job-work charges.
- Reconcile challans with physical goods.
- Report the required details in FORM GST ITC-04.
- Ensure any direct supply is invoiced by the principal where required.
- Review the tax consequences of waste and scrap.
Common Mistakes in Job Work Compliance
Mistake 1 – Treating the Goods as Sold to the Job Worker
Sending goods for job work does not by itself mean that the goods have been sold to the job worker.
The special Section 143 mechanism allows movement without payment of tax subject to its conditions.
Mistake 2 – Ignoring the One-Year Limit
Inputs cannot remain under the special job-work procedure indefinitely.
The principal must monitor the one-year period and any valid extension.
Mistake 3 – Ignoring the Three-Year Limit
The same applies to applicable capital goods, for which the normal period is three years.
Mistake 4 – Forgetting Moulds and Dies
The specific one-year and three-year limits do not apply to moulds, dies, jigs, fixtures and tools.
Mistake 5 – Assuming the Job Worker Is Responsible for Everything
Section 143(2) places responsibility for keeping proper accounts of the inputs and capital goods on the principal.
Mistake 6 – Ignoring ITC-04
The principal should comply with the applicable FORM GST ITC-04 reporting requirements.
Mistake 7 – Treating Job Work Charges as the Value of the Goods
The job worker’s taxable service value generally relates to the job-work service charges, not the entire value of the principal’s goods.
Mistake 8 – Ignoring Direct Supply Rules
Where goods are supplied directly from the job worker’s premises, the additional-place-of-business and registration conditions must be checked.
Section 143 – Important Points to Remember
The major points of Section 143 can be summarised as follows:
- Section 143 deals with the job work procedure under GST.
- A registered person sending goods for job work is called the principal.
- The principal may send inputs or capital goods to a job worker without payment of tax, subject to the prescribed conditions.
- Goods may subsequently be sent from one job worker to another.
- Inputs generally have to be returned or supplied from the job worker’s premises within one year.
- Applicable capital goods generally have to be returned or supplied within three years.
- The Commissioner may extend the input period by up to one additional year for sufficient cause.
- The Commissioner may extend the capital-goods period by up to two additional years for sufficient cause.
- Moulds, dies, jigs, fixtures and tools are outside the specific one-year and three-year limits.
- The principal is responsible for maintaining proper accounts of the inputs and capital goods.
- Goods can be supplied from the job worker’s place of business subject to the statutory conditions.
- A job worker’s registration status can affect the additional-place-of-business requirement.
- If inputs are not returned or supplied within the applicable period, they are deemed to have been supplied by the principal to the job worker on the original date of dispatch.
- The same principle applies to applicable capital goods after the three-year period.
- The principal must account for the applicable GST and interest arising from a deemed supply.
- Waste and scrap generated during job work may be supplied directly by a registered job worker or by the principal where the job worker is unregistered.
- Rule 45 prescribes important documentation and reporting requirements.
- Goods sent for job work are generally moved under a delivery challan.
- FORM GST ITC-04 is used for reporting prescribed job-work movements.
- ITC-04 filing is half-yearly for principals whose aggregate turnover exceeded ₹5 crore in the preceding financial year and annual for other principals under the current Rule 45 framework.
Conclusion
Section 143 of the CGST Act provides an important framework for businesses that send inputs or capital goods to another person for job work. The provision allows a registered principal to move eligible goods to a job worker without payment of tax, subject to the prescribed conditions, documentation and time limits.
The most important compliance requirement is the time limit. Inputs generally have to be brought back or supplied from the job worker’s premises within one year, while applicable capital goods generally have to be brought back or supplied within three years. The Commissioner can extend these periods for sufficient cause by up to one additional year for inputs and two additional years for capital goods. Moulds, dies, jigs, fixtures and tools are not subject to these specific one-year and three-year limits.
Section 143 also places responsibility for proper accounts on the principal. The related Rule 45 requirements include the use of delivery challans and reporting of job-work movements through FORM GST ITC-04. Under the current reporting framework, ITC-04 is generally furnished half-yearly where the principal’s aggregate turnover exceeded ₹5 crore in the preceding financial year and annually in other cases.
Another critical feature is the deemed-supply provision. If inputs or applicable capital goods are not returned or supplied within the prescribed period, the law treats them as having been supplied by the principal to the job worker on the date they were originally sent out. The principal then becomes responsible for the resulting GST liability and applicable interest.
For businesses, effective job-work compliance therefore requires more than simply preparing a delivery challan. The principal should maintain accurate records, monitor goods at every stage, track statutory deadlines, reconcile quantities, comply with ITC-04 reporting and properly document direct supplies and waste or scrap.
Section 143 should also be read together with Section 2(68), Section 19, Rule 45 and Rule 55 to understand the complete GST treatment of job-work transactions. Together, these provisions establish the legal and procedural framework for moving goods for processing while maintaining appropriate GST controls.
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