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    <title>Job work procedure</title>
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    <description>Section 143 allows a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; the principal must return or cause supply of those goods from the job worker&#039;s premises within prescribed periods or declare them deemed supplied. The principal must maintain accounts and declare the job worker&#039;s place as an additional place of business unless exceptions apply. Waste and scrap may be supplied by a registered job worker or by the principal if the job worker is unregistered, with tax payable. Input includes intermediate goods arising from processing.</description>
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    <pubDate>Thu, 25 May 2017 12:31:49 +0530</pubDate>
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      <description>Section 143 allows a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; the principal must return or cause supply of those goods from the job worker&#039;s premises within prescribed periods or declare them deemed supplied. The principal must maintain accounts and declare the job worker&#039;s place as an additional place of business unless exceptions apply. Waste and scrap may be supplied by a registered job worker or by the principal if the job worker is unregistered, with tax payable. Input includes intermediate goods arising from processing.</description>
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