sending spare parts to service engineer for AMC

[ajay chharia]

Dear Sir,

A company manufacture printing machines in UP and sell the same on pan India basis with a warranty of 1 to 2 years. Also provide after sales service either on CMC/AMC basis or as demanded by printer (machine owner) .The Company had stationed service engineer in different major cities of India. Company is registered under GST in UP state only.

Following are the quarries:

1. Can company send spares to its engineer to maintain an inventory for providing services to its customers on receiving any complaint from customer?

2. Can engineer carry spare with him to outstation when he is visiting on a complaint to outstation customer?

3. Can service engineer maintain a buffer stock of spares with him for attending the complaint and return back all spares to company within six months of receiving the same and show it as goods received on approval basis ?

4. What documents should company be raise and maintain under GST for above activities?

5. Any other method by following the same, company can provide after sale service to its customer , without getting registration in different states.

I will be thankful for your reply.

Dear Sir,

A company manufacture printing machines in UP and sell the same on pan India basis with a warranty of 1 to 2 years. Also provide after sales service either on CMC/AMC basis or as demanded by printer (machine owner) .The Company had stationed service engineer in different major cities of India. Company is registered under GST in UP state only.

Following are the quarries:

1. Can company send spares to its engineer to maintain an inventory for providing services to its customers on receiving any complaint from customer?

2. Can engineer carry spare with him to outstation when he is visiting on a complaint to outstation customer?

3. Can service engineer maintain a buffer stock of spares with him for attending the complaint and return back all spares to company within six months of receiving the same and show it as goods received on approval basis ?

4. What documents should company be raise and maintain under GST for above activities?

5. Any other method by following the same, company can provide after sale service to its customer, without getting registration in different states.

I will be thankful for your reply.

Dear Sir,

A company manufacture printing machines in UP and sell the same on pan India basis with a warranty of 1 to 2 years. Also provide after sales service either on CMC/AMC basis or as demanded by printer (machine owner) .The Company had stationed service engineer in different major cities of India. Company is registered under GST in UP state only.

Following are the quarries:

1. Can company send spares to its engineer to maintain an inventory for providing services to its customers on receiving any complaint from customer?

2. Can engineer carry spare with him to outstation when he is visiting on a complaint to outstation customer?

3. Can service engineer maintain a buffer stock of spares with him for attending the complaint and return back all spares to company within six months of receiving the same and show it as goods received on approval basis ?

4. What documents should company be raise and maintain under GST for above activities?

5. Any other method by following the same, company can provide after sale service to its customer, without getting registration in different states.

I will be thankful for your reply.

AI Summary

Guidance on Spare Parts Logistics: Use Delivery Challans (Rule 55) & Register Warehouses (Section 2(85)) for Nationwide Service. A company based in UP manufactures and sells printing machines across India, offering warranties and after-sales services. The company is registered under GST only in UP and seeks guidance on logistics and compliance for sending spare parts to service engineers stationed nationwide. Key queries include whether engineers can maintain inventory, carry spares to outstation locations, and return unused parts within six months. The response advises using delivery challans per Rule 55 of CGST Rules, 2017, and suggests registering warehouses or godowns outside UP as per Section 2(85) of the CGST Act. Document maintenance under GST is guided by Rule 58.