Job work process under GST

Job work is a process where a principal manufacturer or supplier (referred to as "principal" from herein) sends raw materials or semi-finished goods to a third-party manufacturer or service provider (referred to as "job worker") to process, assemble, or complete a particular job or work.

source https://www.caclubindia.com/articles/job-work-process-under-gst-49352.asp

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