Material Sold and Return for Repairing
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
No GST on goods returned for repair if sent with a delivery challan; applies under Section 2(68) CGST Act. A seller inquired about the applicability of Integrated Goods and Services Tax (IGST) on goods sold from Kolkata to Bengaluru that are returned for repair. Experts in the forum clarified that no GST is applicable if goods are returned for repair using a delivery challan, as repair falls under job work per Section 2(68) of the CGST Act. GST is only applicable if an invoice for repair charges is raised and consideration is received. The process involves using a delivery challan both for receiving and returning the repaired goods. (AI Summary)
Goods and Services Tax - GST
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