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    <title>GST Leviable by Job Worker - Engineering Industry</title>
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    <description>GST applicability on laser cutting by a job worker for supplied MS/SS material depends on whether the operation constitutes manufacture. Experts are divided: if treated as part of manufacturing, the higher GST rate for manufactured components applies; if not, a lower GST rate applicable to job work may apply. Absence of a statutory definition of &quot;manufacturing service&quot; contributes to classification uncertainty; the end use of the cut parts in the principal&#039;s finished product is a key practical consideration.</description>
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