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    <title>Material Sold and Return for Repairing</title>
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    <description>Inter state movement of sold goods returned for repair and later returned to the buyer does not attract GST when effected under a delivery challan and treated as job work; GST is leviable only on repair services if an invoice is raised and consideration is received, with compliance to delivery challan and job work procedures as referenced in Section 2(68), Rule 55 and Section 143 of the CGST framework.</description>
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      <description>Inter state movement of sold goods returned for repair and later returned to the buyer does not attract GST when effected under a delivery challan and treated as job work; GST is leviable only on repair services if an invoice is raised and consideration is received, with compliance to delivery challan and job work procedures as referenced in Section 2(68), Rule 55 and Section 143 of the CGST framework.</description>
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