Material Sold and Return for Repairing

[TANMOY CHAKRABORTY]

Dear Sir,

I have sold goods from Kolkata to Bengaluru and out of the Total goods few goods will be returned by Buyer for repairing. And after repairing the said goods will be re send to the buyer. In this process is there any levy of IGST. Please clarify.

Regards,

Tanmoy

[KASTURI SETHI]

No GST applicable. Use delivery challan for this purpose. Job work includes repair also. See Section 2 (68) of CGST Act which says any treatment or process. Also see Rule 55 of CGST Rules and Section 143 of CGST Act.

[YAGAY andSUN]

We endorse the views of kasturi Sir.

[CSSANJAY MALHOTRA]

GST leviable only when you raise invoice for repair charges and receive consideration or else both experts have shared their views.

[Ganeshan Kalyani]

Yes, the goods can be sent by the buyer to you under delivery challan. And after the repairing job is over you have to send the goods back to the customer under delivery challan.