Jow work meaning

This query is : Resolved

sunil barad (Querist)
Follow

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?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

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.

Message likes : 2 times

sunil barad

sunil barad (Querist)
Follow

28 November 2025 Thank you sir

Message likes : 1 times

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

28 November 2025 You are welcome.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now