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GST & issues related to Job Work

[By Shaleen Shah (Partner), VNCA] This synopsis on the aforesaid subject is based on the provisions of GST Act & Rules and Circular No. 38/12/2018-GST dtd. 26-Mar-2018. “Job work” means any treatment or process undertaken by a person on goods belonging to another registered person. The registered person on whose goods (inputs or capital goods) [...]