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Any waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax, or by the principal if the job worker is not registered.

Rate of Tax — The applicant is a manufacturer of packing containers such as empty barrels and drums mainly used by manufacturers like paint industries, petrochemical industries etc. as packing material. In order to meet timely delivery of packing containers, the applicant is planning to execute the supply order through another firm doing same line of business, having greater capacity. In the circumstances the applicant sought advance ruling in respect of many questions including what will be the rate of tax under GST applicable to the professional / job-works charges to be paid by the applicant in this case as explained above? The Authority ruled out that any waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax, or by the principal if the job worker is not registered. — Industrial Engineering Corporation, In Re… [2019] 16 TAXLOK.COM 176 (AAR-Kerala)