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,
\nWe are running a manufacturing industry, and we used to send following Capital items for the following reasons both intra & inter state frequently.
\nMotors – for rewinding
\nIron Rolls – for grinding \/rubberising or repair
\nDrilling\/cutting machines – for Repair
\nMy Quairy is:
\na) Are these works comes under job-Work ?
\nb) Is it require to intimate department before sending these items for repair. ?
\nc) Do we need to file ITC 4 for this ?
\nNote: Apart from these capital goods, we are not sending any inputs or semi finished goods.
\nK<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ming under the Job Work & hence Question for filing of ITC4 is not arises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 3 RepliesGSTDear 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 … Continue reading “Difference between Jobwork & Repairs \/Maintainance”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14036","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14036"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14036\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Nitika Aggarwal:
\nThe Reply:
\nDear Sir,
\nThe 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:-
\n(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;
\nFurther, 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:-
\n(52) "goods" means every kind of movable property other than money and securities but includes actionable cl<\/p>\n
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