Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India
7. Definition of Job Work – Repair should be part of JW
Section 2(68) of CGST Act provides that “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly;
Issue
The definition of job work appears to overlap with repairs etc.
Suggestion
It is suggested that a proviso be inserted to the definition of Job Work to provide that job-work will not include repair or maintenance or other forms of supply which are carried out with respect to the goods belonging to another taxable person
Read ICAI Suggestions on GST Act to Govt : July 2017
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