Normally after goods are processed by jobworker, they are sent back to Manufacture from where normal sale is made.

 

But in exceptional circumstances, they may be removed directly from jobworker’s premises and send to customer.

 

This is done with the approval of AC/DC

 

This approval is granted on annual basis.

AC/DC may impose conditions subject to which approval may be granted

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.