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    <description>Job work is principally a supply of service and, under Schedule II, a job-worker is treated as a service provider supplying services to the principal. A job-worker cannot be characterised as a trader because the activity is performed on behalf of another. The job-worker may be regarded as a manufacturer only in limited circumstances where the principal designates the job-worker&#039;s premises as an additional place of business and a manufacturing process is carried out for the principal.</description>
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