Section 143: Job work procedure

Q: What does Section 143 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 143 SGST pertains to "Job work procedure". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 143 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs job work procedure. As verified on 19 May 2026.

Q: Is Section 143 SGST still in force?

Yes, Section 143 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 143 SGST?

धारा 143 SGST is the Devanagari Hindi reference for Section 143 of the The State Goods and Services Tax Act, 2017 (Model). Section 143 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs job work procedure. As verified on 19 May 2026.

Q: What is Dhara 143 SGST?

Dhara 143 SGST is the Roman Hindi reference for Section 143 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 143 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs job work procedure. As verified on 19 May 2026.

Q: How to cite Section 143 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 143, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 143 (India).

Law on Tips Editorial Board

(1)

A registered person (hereafter in this section referred to as the "principal ") may,under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,-

(a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;

(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:

(i) where the job worker is registered under section 25; or

(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.

(2)

The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.

(3)

Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.

(4)

Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of subsection (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of subsection (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out.

(5)

Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered.

Explanation. - For the purposes of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker.