Job work includes repairing
Hi,
My client is a retailer of watches, The customers get their watches for repairing. Client sends them for repairing to other vendors. My question is whether it can be considered as job work. Please note : the client (principal ) is not a manufacturer.
Retailer Queries GST Classification for Watch Repairs; Experts Clarify Distinction Between Job Work and Repair Services under Tariff Codes. A retailer of watches queried whether sending watches to vendors for repair qualifies as job work under GST, noting the client is not a manufacturer. A respondent clarified that job work and repair services are distinct under GST, with repair services falling under GST Tariff Code 9987 and job work under HSN 9988. Job work involves manufacturing activities on goods owned by another registered person. Another contributor agreed, noting that repairs for unregistered customers should be treated as repair services. The term 'belonging' in job work implies legal ownership, not physical possession. (AI Summary)
Goods and Services Tax - GST