Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?

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....stion 10 of the Faq On GST (2nd Edition) Dated 31.3.2017<br>Q 10. Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such it....