Question :  

I had imported a machine after paying Customs and IGSion on 4th july 2017. it was impoted from UK under GST regime. Now this machinery has broken down and requires repair from UK supplier
Now please guide me the procedure for sending it to repair under GST.please quote the authority as well as documentary process required. please also tell any prior permission from GST deptt is required.

Answer

For sending goods whether in India or out side India you have to follow the job work procedure The same as applicable to movement of goods(machine) for inter state
Sending of capital goods for repair covered under definition of job work The same is defined in section 2(68) of CGST Act as follow
SECTION 2 OF CGST ACT
(68) '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;
You have to follow the procedure define in custom (Reply dt. 05/05/2018)