Question: Where the Principal (Maharashtra) sent goods for job work to a job worker registered in Karnataka. The principal is not registered in Karnataka. Can the Principal raise an invoice directly to the recipient in Karnataka and charge IGST without getting the goods back to Maharashtra.
Answer: As per section 143 of the CGST Act 2017, the Principal can remove the goods directly from the premises of the job worker under two situations viz., when the job-worker is a registered person or when such premises of the job worker have been registered as an additional place of business in the registration certificate of the Principal.
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