Difference between Jobwork & Repairs /Maintainance

[Manjunath S]

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

AI Summary

Manufacturing industry questions if repair of capital items is job work under GST; experts debate need for ITC-04 filing. A manufacturing industry seeks clarification on whether sending capital items like motors, iron rolls, and drilling machines for repair and maintenance qualifies as job work under GST, and if prior intimation or filing of ITC-04 is required. One expert asserts these activities fall under job work but do not require prior notification or ITC-04 filing unless inputs or semi-finished goods are involved. Another expert disagrees, stating repairs and maintenance do not constitute job work, thus negating the need for ITC-04. A third expert concurs that repairs do not meet the job work criteria, referencing definitions from the CGST Act.