Is it compulsory that job work provisions should be followed by the principal?

Is it compulsory that job work provisions should be followed by the principal?
Question 15
Bill
Job Work
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. Is it compulsory that job work provisions should be followed by the principal?
Ans. No. The principal can send the inputs or capital goods after payment of GST without following the special procedure. In such a case, the job-worker would take the input tax credit and supply back the processed goods (after completion of job-work

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