Registration and ITC provisions in respect of job work

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Full Text of the Document

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.... both, if his aggregate turnover exceeds 20 lakh rupees(Rs.10 lakhs for special category in state) in a financial year. As per explanation (i) of section 22(1) of CGST Act the expression "aggregate turnover" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals. As per explanation (ii) section 22(1) of CGST Act the supply of goo....