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    <title>Analysis of Clarifications issued by the C.B.E. &amp; C.</title>
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    <description>Goods taken out on approval can be transported on delivery challan (and e way bill if applicable) and invoiced upon acceptance; inter state movements attract IGST. Printing contracts are composite supplies: where content is supplied by the recipient and physical inputs belong to the printer, the principal supply is a service; where the predominant element is the printed good, the supply is of goods. GST on SKO retained for n paraffin is payable by the refinery on the net retained quantity; returned SKO is taxable only when supplied onward. Unstitched fabric pieces retain classification under Chapters 50-55 and the applicable GST rate.</description>
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