Repair services classification under GST clarifies applicable service codes and descriptions for diverse repair and maintenance activities. Classification of repair and maintenance activities under GST assigns service codes within Group 99872 to distinct repair services, including footwear and leather goods, watches and jewellery, garments and household textiles, furniture, bicycles, musical instruments, photographic equipment and a residual category for other goods; explanatory notes specify included activities (e.g., alteration, invisible mending, reupholstering, instrument tuning, while-you-wait services) and the scheme is based on a modified UN Central Product Classification to guide tax and compliance characterisation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repair services classification under GST clarifies applicable service codes and descriptions for diverse repair and maintenance activities.
Classification of repair and maintenance activities under GST assigns service codes within Group 99872 to distinct repair services, including footwear and leather goods, watches and jewellery, garments and household textiles, furniture, bicycles, musical instruments, photographic equipment and a residual category for other goods; explanatory notes specify included activities (e.g., alteration, invisible mending, reupholstering, instrument tuning, while-you-wait services) and the scheme is based on a modified UN Central Product Classification to guide tax and compliance characterisation.
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