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    <title>JOB WORK AND JOB WORKER UNDER GST REGIME (PART-1)</title>
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    <description>Job work under GST treats job work as processing of a principal&#039;s goods by a job worker and deems supply after job work to be by the principal; principals may send inputs or capital goods to job workers without tax subject to conditions and return/supply time limits, failing which those goods are deemed supplied by the principal. Registration, aggregate turnover and composition eligibility rules apply to job workers, delivery challans may replace tax invoices for transport, and the principal retains responsibility for accounts while waste/scrap may be supplied by the job worker on payment of tax.</description>
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