Goods and Services Tax – Started By: – Manjunath S – Dated:- 25-9-2018 Last Replied Date:- 31-10-2018 – Dear Experts, We are running a manufacturing industry, and we used to send following Capital items for the following reasons both intra & inter state frequently. Motors – for rewinding Iron Rolls – for grinding /rubberising or repair Drilling/cutting machines – for Repair My Quairy is: a) Are these works comes under job-Work ? b) Is it require to intimate department before sending these items for repair. ? c) Do we need to file ITC 4 for this ? Note: Apart from these capital goods, we are not sending any inputs or semi finished goods. Kindly guide us. Thanks is advance. Manjunath S – Reply By Arunachalam siva – The Reply = Sir, Sendi
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a Aggarwal – The Reply = Dear Sir, The term 'Job-work' has been defined under sub section 68 of section 2 of CGST Act, 2017 and the same is reproduced hereunder for the sake of ready reference:- (68) job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; Further, the definition of term goods has been defined in sub section 52 of section 2 of CGST Act, 2017 and the same reads as under:- (52) goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or unde
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