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    <title>Clarification in respect of definition of service provider under Common Service Providers (CSP) in Export Promotion Capital Goods (EPCG) scheme</title>
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    <description>The definition of service provider for Common Service Providers under the EPCG scheme includes job workers who perform manufacturing or processing services (e.g., knitting, dyeing, printing, embroidering, labelling, cutting) for multiple exporters without exporting themselves; such arrangements must comply with the Department of Revenue exemption Notification No. 16/2015 Customs.</description>
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