https://www.taxtmi.com/caselaws?id=414108 The authority classified the reshelling of old sugar mill rollers as a repair/maintenance service under SAC 9987, not a job work service under SAC 9988. Consequently, the activity was deemed to attract the standard 18% GST rate, rather than the concessional 12% rate. en-us Mon, 25 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414108 The authority classified the reshelling of old sugar mill rollers as a repair/maintenance service under SAC 9987, not a job work service under SAC 9988. Consequently, the activity was deemed to attract the standard 18% GST rate, rather than the concessional 12% rate. Case-Laws GST Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414108