Depends upon the contract between principal and the job worker.........
Refer: 1.https://gstindiaguide.com/job-work-gst/
2. https://www.legalraasta.com/gst/job-work-treatment/
As works contract, if registered, can be charged at 18% with ITC.
But if total job work does not exceed 20 lakhs per annum, no need to register.
Job Worker is already registered under vat. Doing jobwork of Bindings of Books , Catalogue, Commercial books only.
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