Question 16 – Draft-Bills-Reports – Job Work – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 16 – Q 16. Should job worker and principal be located in same State or Union territory? Ans. No this is not necessary as provisions relating to job work have been adopted in the IGST Act as well as in UTGST Act and therefore job-worker and principal can be located either is same State or in same Union Territory or in different States or Union Territories. – Statutory Provisions, Acts, Rules, Regul
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