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    <title>Job worker</title>
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    <description>Under Section 143, goods sent for job work remain the principal&#039;s property and tax liability; the job worker is liable only for GST on his job work charges. Stocks found at the job worker&#039;s premises do not shift tax responsibility. Completion of job work across financial years does not change the allocation of tax liability, and the principal must comply with prescribed return and record-keeping requirements while the job worker accounts for service GST only.</description>
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      <description>Under Section 143, goods sent for job work remain the principal&#039;s property and tax liability; the job worker is liable only for GST on his job work charges. Stocks found at the job worker&#039;s premises do not shift tax responsibility. Completion of job work across financial years does not change the allocation of tax liability, and the principal must comply with prescribed return and record-keeping requirements while the job worker accounts for service GST only.</description>
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