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    <title>Recoating of jigs</title>
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    <description>Re coating and minor repairs of jigs are treated as job work. Such movements should be effected under delivery challans and the service provider must issue a tax invoice charging GST on the job work charges. Input tax credit is available on the GST charged for the job work, and charging GST on the service component is not considered double taxation where the supply has not reached the ultimate consumer.</description>
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      <description>Re coating and minor repairs of jigs are treated as job work. Such movements should be effected under delivery challans and the service provider must issue a tax invoice charging GST on the job work charges. Input tax credit is available on the GST charged for the job work, and charging GST on the service component is not considered double taxation where the supply has not reached the ultimate consumer.</description>
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