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    <title>Job Work as per Notification No. 20/2019- Central Tax (Rate) dated 30-09-19</title>
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    <description>Amendment by Notification No.20/2019 alters the GST classification by adding a sub entry for &quot;services by way of job work other than (i), (ia), (ib) and (ic)&quot;, creating a central statutory question whether particular treatments are &quot;manufacturing services&quot; or &quot;job work&quot;. The distinction is outcome determinative because different tariff entries and rates apply, and the amendment therefore imposes on taxpayers the task of segregating activities, consulting precedents and facing potential compliance enquiries and litigation absent departmental clarification.</description>
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      <description>Amendment by Notification No.20/2019 alters the GST classification by adding a sub entry for &quot;services by way of job work other than (i), (ia), (ib) and (ic)&quot;, creating a central statutory question whether particular treatments are &quot;manufacturing services&quot; or &quot;job work&quot;. The distinction is outcome determinative because different tariff entries and rates apply, and the amendment therefore imposes on taxpayers the task of segregating activities, consulting precedents and facing potential compliance enquiries and litigation absent departmental clarification.</description>
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