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    <description>For outsourced work that constitutes job work services - processes or treatments performed on goods belonging to another - the subcontractor or job worker must charge GST at 12% when the recipient (principal contractor, manufacturer or principal job worker) is a registered person under GST.</description>
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      <description>For outsourced work that constitutes job work services - processes or treatments performed on goods belonging to another - the subcontractor or job worker must charge GST at 12% when the recipient (principal contractor, manufacturer or principal job worker) is a registered person under GST.</description>
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