GST ON ITEM SENT FOR REPAIR

[arun das]

1. Whether GST invoice to be raised & tax need to be paid when a Machinery is sent out of factory for REPAIR?

2. What are the documents / filings required while doing such transactions?

Request to mention the relevant provisions.

AI Summary

Debate on GST Invoice Necessity for Machinery Repair: Job Work vs. Repair and Maintenance (HSN 998717) A forum discussion addresses whether a GST invoice is required when machinery is sent for repair. Participants debate if such transactions qualify as job work or repair and maintenance, which have different GST implications. It is noted that repair and maintenance fall under HSN 998717 and are taxable, unlike job work, which may be exempt. Necessary documentation includes a delivery challan and possibly an e-way bill, depending on state laws. The discussion references an advance ruling from West Bengal for further clarification on the distinction between job work and repair services.