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    <title>GST on Job Work contract executed by two registered dealers</title>
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    <description>Dual participation of registered job work contractors in a single job work chain is permitted provided the principal issues delivery challans for each movement, both contractors are registered and issue tax invoices, and time limits for return of goods to the principal (one year for inputs and three years for capital goods) are observed; requisite transport and transaction documentation such as e-way bills, delivery challans and tax invoices must accompany each movement.</description>
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      <description>Dual participation of registered job work contractors in a single job work chain is permitted provided the principal issues delivery challans for each movement, both contractors are registered and issue tax invoices, and time limits for return of goods to the principal (one year for inputs and three years for capital goods) are observed; requisite transport and transaction documentation such as e-way bills, delivery challans and tax invoices must accompany each movement.</description>
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