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    <title>JOB WORK CAPITAL GOODS TO RETURN IN 3 YEARS</title>
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    <description>Capital goods sent to a job worker must be returned within three years or be treated as a deemed supply attracting GST; ITC claimed on such goods must be reversed if not returned. The Commissioner may extend the return period on sufficient cause. Practical measures include seeking extension, documenting continued job-work use, effecting a documented transfer, treating the transaction as supply where permanent transfer is intended, issuing credit notes, or obtaining an Advance Ruling.</description>
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      <description>Capital goods sent to a job worker must be returned within three years or be treated as a deemed supply attracting GST; ITC claimed on such goods must be reversed if not returned. The Commissioner may extend the return period on sufficient cause. Practical measures include seeking extension, documenting continued job-work use, effecting a documented transfer, treating the transaction as supply where permanent transfer is intended, issuing credit notes, or obtaining an Advance Ruling.</description>
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