REPAIR AND MAINT IS JOB WORK?

Repair and maintenance is not a job work. Sent machine with Deliivery challan and no need to show it on ITC 04

But in the defination of job work in Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person'. repair from outside is comes in job work defination

Actually it's debatable , that machinery or equipment send for repair is cover Under Job work....

As any "treatment or process" undertaken on another registered person goods is called Job work , it may also contemplated that sending machinery for repair is also Job Work.
The person repairing Machinery will undertake treatment or process on same .It can be considered as composit supply. Though the GST rate in both the case shall be 18% , but classification of repair & Job work clarification is needed.

So in my view Not to get into any litigation , must file ITC 04 .

Note : can refer FAQ Banking , insurance & Stock broker ( question No. 15 - ATM machine sent on repair)

As per my view sending of machinery for repair to another person should be treated as "JOB WORK" and accordingly you have to file FORM GST ITC 04.

But as per Above referred FAQ it's not treated as Job work.

As I have already replied that it better to file ITC 04 hassle free of getting any notice.