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    <title>Goods exported for Job Work</title>
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    <description>Issue a delivery challan or tax invoice stating goods are sent out of India for job work, obtain a GR Waiver from the authorised dealer by submitting commercial invoices and packing lists and quote the GR Waiver number on the shipping bill. On reimport pay customs duty on job work charges and submit the Bill of Entry (Exchange Control Copy) to the authorised dealer to close the GR Waiver; goods must be returned within the prescribed one year period or GST liability arises from the date of export.</description>
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