Difference between Jobwork & Repairs /Maintainance
Query (Issue) Started By: – Manjunath S Dated:- 25-9-2018 Last Reply Date:- 31-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
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.
K
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ming under the Job Work & hence Question for filing of ITC4 is not arises.
Reply By Nitika 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 cl
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