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REPAIR AND MAINTENANCE IN GST, Goods and Services Tax - GST

Issue Id: - 114965
Dated: 14-5-2019
By:- Ramesh joshi
REPAIR AND MAINTENANCE IN GST

  • Contents

Please let us know how much time to return the capital goods after repair

from recipient to sender. Machinery sent thro' Delivery challan.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 14-5-2019
By:- KASTURI SETHI

Capital goods must be back within three years in terms of Section 19(6) of CGST Act.


2 Dated: 15-5-2019
By:- Ganeshan Kalyani

Within three years time period.


3 Dated: 16-5-2019
By:- Mahadev R

There is a view that process of repair is not job work. However, conservative is to get it within 3 years as suggested by experts earlier.


4 Dated: 17-5-2019
By:- KASTURI SETHI

Definition of 'job work' in pre-GST era

Explanation.-For the purposes of this notification, the expression “job work” means processing or working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process.

Definition of 'Job work' under GST

Section 2(68) of CGST Act “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;


1

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