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Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 10 - Final Rules - Input Tax Credit - Goods and Services Tax - Rule 10 - 10: (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule Invoice.8: (3) The details of challans in respect of goods dispatched to a job wo .....

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