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    <title>Job Work under gst</title>
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    <description>Whether a person handling another&#039;s goods and arranging or performing processing is a job worker turns on ownership, the nature of the processing, and who remains responsible for the work; subcontracting physical execution does not preclude job-work status if the intermediary undertakes the treatment on goods belonging to another registered person. Conversion that changes material classification is an operative processing activity relevant to supply characterisation, but if the intermediary acquires ownership or receives goods for consideration the transaction may instead be a purchase and resale.</description>
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