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    <title>Valuation of job work</title>
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    <description>Where a registered job worker sells waste or scrap, that sale constitutes a separate supply by the job worker and the value of the scrap should not be added to the job work charges invoiced to the principal, thereby avoiding the risk of GST being applied twice on the same scrap.</description>
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      <description>Where a registered job worker sells waste or scrap, that sale constitutes a separate supply by the job worker and the value of the scrap should not be added to the job work charges invoiced to the principal, thereby avoiding the risk of GST being applied twice on the same scrap.</description>
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