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          <h1>Chhattisgarh GST Act Section 143: Rules for Sending Inputs to Job Workers and Timelines for Retrieval or Tax Payment</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, Section 143 outlines the job work procedure. A registered principal can send inputs or capital goods to a job worker without tax payment, with conditions. The principal must retrieve inputs within one year and capital goods within three years, or supply them with tax payment domestically or for export. If these timelines are not met, it is deemed a supply to the job worker. The principal is responsible for maintaining accounts. Waste generated can be supplied by the job worker if registered, or by the principal if not. Inputs include intermediate goods.

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