In section 143 of CGST ACT 2017, they have added one explanation which says as follows"for the purpose of jobwork, any input includes intermediate goods arising out from Any treatment or process carried on the inputs by principal or jobworker"
As per section 2(59) of the CGST ACT 2017 inputs means"any goods other than capital goods used or intended to be used by supplier in the course or furtherance of business"
When inputs already includes all types of goods why have they provided separately the explanation that inputs includes intermediate goods?
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