Whether filling chemical into drums treated as a job work?

[Yatin Bhopi]

Dear expert,

We are manufactures of chemicals. We sale our products in drums as well as in tanker. Now our drum filling machine is out of service. To complete the customer commitments, we wish to do this durm filling activity with job worker who is registered under GST.

my query is, whether sending finished goods to the job worker for filling drums construed as a job work activity? can we follow job work procedure?

AI Summary

Drum Filling by Job Worker Qualifies as Job Work Under GST, Referencing Section 2(68) CGST Act, 2017 A chemical manufacturer inquired whether sending finished goods to a job worker for drum filling qualifies as job work under GST regulations. Experts confirmed that this activity is considered job work, referencing Section 2(68) of the CGST Act, 2017, and advised following the job work procedure, including compliance with Section 143 and Rule 45 of the CGST Rules. The discussion also touched on the distinction between packing and packaging services, concluding that drum filling is a packing activity and thus falls under job work. Additional insights were provided on maintaining proper documentation and tax responsibilities.