TaxTMI 
TaxTMI 
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.
GST ON ITEM SENT FOR REPAIR
03 Dec 2019 
6 Replies 
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GST treatment of repairs: repair and maintenance is taxable and requires delivery challan for returnable movements when applicable.
Sending machinery out for repair and maintenance is a taxable service distinct from job-work; repair and maintenance services fall under a separate HSN classification and are treated as taxable supplies. For tax-paid goods moved for repair on a returnable basis, a delivery challan should be used for non-supply movement and an e-way bill produced where statutory thresholds require; maintain a control register to track outward and return movements. (AI Summary)
Sending machinery out for repair and maintenance is a taxable service distinct from job-work; repair and maintenance services fall under a separate HSN classification and are treated as taxable supplies. For tax-paid goods moved for repair on a returnable basis, a delivery challan should be used for non-supply movement and an e-way bill produced where statutory thresholds require; maintain a control register to track outward and return movements. (AI Summary)