Treatment of waste and scrap from job work: taxable supply by job worker if registered, otherwise by principal. Waste and scrap from job work is a taxable supply when removed from the job worker's premises; if the job worker is registered he may supply it directly from his place of business on payment of tax, but if he is not registered the principal must supply the waste and scrap and pay the tax.
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Provisions expressly mentioned in the judgment/order text.
Treatment of waste and scrap from job work: taxable supply by job worker if registered, otherwise by principal.
Waste and scrap from job work is a taxable supply when removed from the job worker's premises; if the job worker is registered he may supply it directly from his place of business on payment of tax, but if he is not registered the principal must supply the waste and scrap and pay the tax.
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