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

Job work classification: repair and maintenance of capital machinery may not qualify as job work, affecting ITC filing obligations.
Whether sending capital machinery out for repair or refurbishment constitutes job work under GST hinges on whether the activity is a "treatment or process" on goods belonging to another. If the activity qualifies as job work, dispatches may use a DC cum RGP and do not require prior intimation, but sending inputs or semi finished goods for processing attracts intimation and Form ITC 04; routine repair and maintenance that do not amount to a treatment or process do not trigger ITC 04 obligations.