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    <title>Goods sent for Job work out of India</title>
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    <description>Sending goods out of India for job work is governed by customs jurisdiction, whose documentation and clearances are used to ensure return of goods; the ITC 04 GST form requires reporting the state of unregistered job workers but only lists Indian states and UTs, so foreign job workers cannot be entered, and taxpayers may make a manual intimation to the GST department and retain customs proof of the movement and return.</description>
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