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    <title>GST on Job Work charges raw material supplied before appointed date</title>
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    <description>GST is leviable on the supply of job work services performed after the appointed day irrespective of when inputs were supplied. Transitional rules exempt goods sent for job work before the appointed day if returned to the principal within the prescribed return period; goods not returned within that period are treated as a supply and attract GST or recovery of input tax credit. The earlier service-tax exemption for processes amounting to manufacture does not generally remove GST liability on post-appointed-day job work services.</description>
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