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    <title>Job work service - stiching of upper of Shoes</title>
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    <description>Stitching of shoe uppers carried out as job work on inputs supplied by the principal is classifiable under SAC 9988 (manufacturing services on physical inputs owned by others). Such services attract the job-work GST rate applicable to footwear/leather job work in the tariff schedule, and suppliers should update registration and invoices to reflect SAC 9988 rather than legacy generic service codes.</description>
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      <description>Stitching of shoe uppers carried out as job work on inputs supplied by the principal is classifiable under SAC 9988 (manufacturing services on physical inputs owned by others). Such services attract the job-work GST rate applicable to footwear/leather job work in the tariff schedule, and suppliers should update registration and invoices to reflect SAC 9988 rather than legacy generic service codes.</description>
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