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    <title>Job Work [Tax at time of receiving Goods]</title>
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    <description>Section 143(1) permits a registered principal to send inputs or capital goods to a job worker without payment of tax subject to conditions; such goods must be brought back or supplied within specified periods (one year for inputs; three years for capital goods) or they are deemed to have been supplied by the principal on the day sent. Alternatively the principal may send goods after paying GST, allowing the job worker to take input tax credit and account for GST on the processed supply back.</description>
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      <description>Section 143(1) permits a registered principal to send inputs or capital goods to a job worker without payment of tax subject to conditions; such goods must be brought back or supplied within specified periods (one year for inputs; three years for capital goods) or they are deemed to have been supplied by the principal on the day sent. Alternatively the principal may send goods after paying GST, allowing the job worker to take input tax credit and account for GST on the processed supply back.</description>
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      <law>GST</law>
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