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    <title>Is it compulsory that job work provisions should be followed by the principal?</title>
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    <description>Job work provisions are not mandatory; the principal may send inputs or capital goods after paying GST without following special procedure, and the job-worker may take input tax credit and supply back processed goods on payment of GST.</description>
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      <description>Job work provisions are not mandatory; the principal may send inputs or capital goods after paying GST without following special procedure, and the job-worker may take input tax credit and supply back processed goods on payment of GST.</description>
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