Law Legends


Waste and Scrap generated by the Job Worker

Section-143 (5) of CGST, defines the procedure for GST compliance regarding waste generated during the job work. This procedure takes into account two possible scenarios: one where the job worker is registered, and the other where the job worker is unregistered.

1.Waste and Scrap by a Registered Job Worker :

During the process if waste or scrap is generated, and Job worker is registered under the GST Act, then after paying tax amount the waste and scrap can be removed from his business place.

2.Waste and Scrap by a Unregistered Job Worker :

If the job worker is not registered under the GST Act, the responsibility for GST compliance regarding waste and scrap falls on the principal (the owner of the goods).

Disclaimer:-The information available on this website/ App is solely for informational purposes. We make no representation or warranties of any kind, express or implied about the accuracy, reliability, with respect to information and material or video available on website/APP, any reliance you place on such information is therefore strictly at your own risk. We are not liable for any consequence of any action taken by you relying on the material/information provided on this website.
error: Content is protected !!
Open chat
Raise A Query
Hello 👋
Can we help you?

    Please Subscribe from Law Legends Application
    and download the App from

    Thanks For Visiting Us!