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<h1>Understanding Job Work Under GST: Key Provisions and Responsibilities for Principal Suppliers and Job Workers Under CGST Act, 2017.</h1> The job-work sector under GST is a vital part of the Indian economy, involving the processing of goods by job workers on behalf of principal suppliers. The CGST Act, 2017 provides special provisions for job work, allowing goods to be sent for processing without GST payment, with the principal supplier responsible for compliance. Job workers process goods without ownership transfer, and processed goods must be returned within specified timeframes. Principal suppliers can avail Input Tax Credit on goods sent directly to job workers. Waste generated can be cleared by either the job worker or principal supplier, depending on registration status.