Helpful circular on taxing of job work

The goods must move under a delivery challan and an e-way bill must be generated

The Central Board of Excise and Customs (CBEC) has issued a very useful circular (38/12/2018, dated March 28), clarifying various issues on job work. 

CBEC says, essentially, sending goods for job work is not supply, as such. It acquires the character of supply only when the inputs/capital goods sent for job work are neither got back by the principal nor supplied further by the principal from the place of business/premises of the job worker within one to three years of being sent out. And, that the responsibility for sending the goods for job work, as well as bringing these back or