28 November 2025
I have question regarding job work. company is in manufacturing of chemical business . Suppose 1 I sent electric motor for rewinding to service provider ,is this considered as Job work need to file return? 2 I sent laptop for repairing to Service provider ,is this considered as Job work?
28 November 2025
Yes, sending an electric motor for rewinding to a service provider qualifies as job work under GST in India, requiring the principal (your chemical manufacturing company) to file FORM GST ITC-04 quarterly to report such transactions.
No, sending a laptop for repair does not typically qualify as job work. Job work under Section 2(68) of the CGST Act involves treatment or processing on goods owned by a registered principal, primarily linked to manufacturing processes like those in chemical production; repairs on IT equipment like laptops are generally treated as a pure service supply rather than job work on principal-owned goods.