(i) While computing aggregate turnover of a job worker it shall include value of material used by job worker and labour charges on treatment or process being done on inputs of principal.
(ii) Aggregate turnover shall also include amortisation expenses of capital goods sent by principal

(i) Both principal and job worker is located in State A and the recipient in State B. Nature of supply is Inter State supply.
(ii) Principal is located in State A and job worker is located in State B and the recipient in State A. Nature of supply is Inter State supply.

(i) Job worker making inter state supply of service it shall get itself compulsorily registered.
(ii) There is a contract between principal and job worker that expenses on material shall be incurred by job worker but is incurred by principal then such expenses on material shall be part of labour charges.

(i) Where inputs or capital goods are not returned within time period, principal shall issue tax invoice treated it as supply from back date.
(ii) If and when goods are returned subsequently registered job worker can issue invoice to the principal