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    <title>Value of goods received for job work for E way Bill</title>
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    <description>Value for an e way bill on goods returned from job work must follow the valuation rules in section 15, using transaction value or open market value. The delivery challan amount is procedural and does not determine the e way bill valuation; inputs and service charges may influence but must be reconciled with the transaction/open market value so the declared amount is supportable for transport and tax scrutiny.</description>
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