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    <title>Whether filling chemical into drums treated as a job work?</title>
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    <description>Filling chemical drums by an external contractor is a job work activity as it is a treatment or process on goods belonging to another registered person; the principal may send goods without payment of tax subject to job work compliance, must use a prescribed challan which the job worker may endorse, file the quarterly return reporting job work movements, maintain accounts, and may declare the job worker premises as an additional place of business where permitted.</description>
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