How much tax on Mobile Maintainance & repair service?

[Guest]

How much tax on Mobile Maintainance & repair service in Punjab?

12% or 18% ....

also need to know HSN Code for this service

[KASTURI SETHI]

SAC 998716 Rate 18 % vide Notification No.11/17-CT(R) dated 28.6.17 as amended from time to time up to 30.9.19.

[akhilesh tumram]

The service code for Maintenance and repair services of commercial and industrial machinery is 9987171 and the prescribed rate of GST is 18% (CGST @ 9% of the taxable value, SGST @ 9% of the taxable value) or IGST @ 18% of the taxable value.

Degreaser

[akhilesh tumram]

GST on repair of Goods, Goods and Services Tax - GST. Repair and maintenance both do not amount to manufacture. ... Rate of tax is 12 %. Here is a case law in which it has been held that repair and maintenance do not amount to manufacture.

Degreaser

[akhilesh tumram]

GST on repair of Goods, Goods and Services Tax - GST. Repair and maintenance both do not amount to manufacture. ... Rate of tax is 12 %. Here is a case law in which it has been held that repair and maintenance do not amount to manufacture.

Degreaser

AI Summary

GST rate on repair services hinges on Service Accounting Code classification and notification-based rate authority. Dispute over the applicable GST rate for mobile maintenance and repair services centers on correct Service Accounting Code classification-one view cites SAC 998716 and notification authority for the standard notification rate, another points to SAC 9987171 for machinery maintenance-while an alternative position relies on case law distinguishing repair from manufacture to argue for lower tax treatment; practitioners must therefore identify the precise SAC and assess precedential treatment to determine the applicable rate.