Job Workers Must Register for GST, Issue Invoices, and Include All Recoverable Costs in Service Value Calculation.

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Full Text of the Document

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....Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at the time of supply of the services. The value of services would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal.....