REPAIR AND MAINTENANCE IN GST
Please let us know how much time to return the capital goods after repair
from recipient to sender. Machinery sent thro' Delivery challan.
GST Forum: Capital Goods Must Return Within 3 Years Post-Repair Per Section 19(6), Debate on Job Work Definition A discussion on the Goods and Services Tax (GST) forum addressed the timeframe for returning capital goods after repair. A user inquired about the duration for returning machinery sent through a delivery challan. Respondents clarified that, according to Section 19(6) of the CGST Act, capital goods must be returned within three years. There was a debate on whether repair constitutes job work, with some suggesting a conservative approach to adhere to the three-year period. Definitions of 'job work' from both the pre-GST era and under the GST Act were also discussed to clarify the term's application. (AI Summary)
Goods and Services Tax - GST