TMI BlogREPAIR AND MAINTENANCE IN GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... REPAIR AND MAINTENANCE IN GST X X X X Extracts X X X X X X X X Extracts X X X X ..... much time to return the capital goods after repair from recipient to sender. Machinery sent thro' Delivery challan. Reply By KASTURI SETHI: The Reply: Capital goods must be back within three y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears in terms of Section 19(6) of CGST Act. Reply By Ganeshan Kalyani: The Reply: Within three years time period. Reply By Mahadev R: The Reply: There is a view that process of repair is not job w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork. However, conservative is to get it within 3 years as suggested by experts earlier. Reply By KASTURI SETHI: The Reply: Definition of 'job work' in pre-GST era Explanation.-For the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses 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 proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss 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 "j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob 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; X X X X Extracts X X X X X X X X Extracts X X X X ..... owledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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