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<h1>Section 43A of Model GST Law: Special Procedure for Job Work Goods Removal Without Tax Payment.</h1> Section 43A of the Model GST Law outlines a special procedure for the removal of goods for job work. It allows a registered taxable person, termed the 'principal,' to send goods to a job worker without tax payment. The principal can subsequently retrieve the goods for domestic supply or export, with or without tax, or supply them directly from the job worker's location, provided certain conditions are met. The principal must declare the job worker's location as an additional place of business unless exceptions apply. The principal is responsible for the goods' accountability and associated tax obligations.