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    <description>Capital goods sent out for repair should be returned within a three year statutory period; although some view repair as distinct from job work, the conservative and prevailing advice is to comply with the three year return requirement. Definitions provided clarify that pre GST notifications framed job work as processing raw or semi finished goods, while GST defines job work as any treatment or process undertaken by one person on goods belonging to another registered person, informing compliance on movement and documentation of goods.</description>
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      <description>Capital goods sent out for repair should be returned within a three year statutory period; although some view repair as distinct from job work, the conservative and prevailing advice is to comply with the three year return requirement. Definitions provided clarify that pre GST notifications framed job work as processing raw or semi finished goods, while GST defines job work as any treatment or process undertaken by one person on goods belonging to another registered person, informing compliance on movement and documentation of goods.</description>
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