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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>Job work location: principal and job worker may be situated in same or different States or Union territories under GST.</h1> Job worker and principal need not be located in the same State or Union territory; job work rules are adopted within both integrated and Union Territory GST regimes, permitting the parties to be situated either within the same State or Union territory or across different States and Union territories.

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