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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Registration requirement: job workers must register under GST when aggregate turnover exceeds the prescribed threshold.</h1> Job work is treated as a service and a job worker must obtain registration where his aggregate turnover exceeds the prescribed threshold; the obligation depends on turnover rather than the character of job work.

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