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<h1>GST Job-Work Rules: Only for Registered Taxable Persons Sending Taxable Goods, Not Exempt or Non-Taxable Items.</h1> The provisions for job-work under the GST framework apply exclusively to situations where a registered taxable person intends to send taxable goods. These provisions do not extend to exempted or non-taxable goods, nor do they apply when the sender is not a registered taxable person.