https://www.taxtmi.com/forum/issue?id=114177 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. en-us Tue, 25 Sep 2018 16:00:11 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114177 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. Discussion-Forum GST Tue, 25 Sep 2018 16:00:11 +0530 https://www.taxtmi.com/forum/issue?id=114177