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    <title>Applicability of GST on manufacturing activity done by contractor</title>
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    <description>Applicability of GST arises where a manufacturer engages contractors on its premises for in process manufacturing; contractors&#039; invoices charging tax result in accumulation of Input Tax Credit. The activity is characterised as a taxable supply of services-either manpower supply if labour is supplied on site, or job work-and therefore attracts GST; liabilities should be met and operations planned under the GST framework rather than to avoid tax.</description>
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      <description>Applicability of GST arises where a manufacturer engages contractors on its premises for in process manufacturing; contractors&#039; invoices charging tax result in accumulation of Input Tax Credit. The activity is characterised as a taxable supply of services-either manpower supply if labour is supplied on site, or job work-and therefore attracts GST; liabilities should be met and operations planned under the GST framework rather than to avoid tax.</description>
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