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    <description>The authority ruled that the activities described by the applicant, involving sending specific inputs for processing into industrial gases and buying them back without payment of GST under job work provisions, comply with the CGST/KSGST Acts. The movement of inputs and processed goods between the parties does not constitute taxable supplies under GST. The ruling clarified the tax implications of these transactions, affirming that they fall within the definition of job work as per GST laws.</description>
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      <description>The authority ruled that the activities described by the applicant, involving sending specific inputs for processing into industrial gases and buying them back without payment of GST under job work provisions, comply with the CGST/KSGST Acts. The movement of inputs and processed goods between the parties does not constitute taxable supplies under GST. The ruling clarified the tax implications of these transactions, affirming that they fall within the definition of job work as per GST laws.</description>
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