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    <title>Provisions for supply of Goods to Job Worker under CGST Act,2017</title>
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    <description>Rules permit a registered principal to send inputs or capital goods to a job worker without tax if the job worker&#039;s place is declared as an additional place of business and prescribed conditions and intimations are satisfied; inputs and capital goods must be returned within specified periods or will be treated as supply to the job worker, the principal bears the onus of proof, registered job workers may supply scrap on payment of tax, and the principal is entitled to input tax credit subject to these return conditions.</description>
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