No. The goods sent by a taxable person to a job worker are not considered a supply because there is no transfer of title and no consideration for the products. According to Section 143 of the CGST Act, 2017, a registered taxable person may send any inputs or capital goods, without payment of GST, to a job worker for job work, and the principal must either –
- Bring such inputs or capital goods back after completion of job work or otherwise within the prescribed period, i.e. 1 year in the case of inputs and 3 years in the case of capital goods, or
- Supply such inputs or capital goods, within the prescribed period.