GST on repair of Goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST on repair of Goods<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 9-10-2019 Last Reply Date:- 9-10-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ carrying out &#39;Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pairs and Maintenance of Moulds&#39; for its customers and charging repairing charges for the same. W.e.f. 01.10.2019, he is required to charge 18% or 12% Reply By KASTURI SETHI: The Reply: Repair a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd maintenance both do not amount to manufacture. These do not change the character of the goods. It is a service. Rate of tax is 12 %. Here is a case law in which it has been held that repair and mai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntenance do not amount to manufacture. IN RE : ANOD PLASMA SPRAY LTD. 2007 (5) S.T.R. 74 (Commr. Appl.) = 2006 (8) TMI 462 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEAL), KANPUR Reply By Hima....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsu Sekhar: The Reply: It is chargeable to gst at 18%. It is a service. Reply By atul rathod: The Reply: Would go for 18%. Reply By KASTURI SETHI: The Reply: Re-examined. I agree with both expert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. GST rate is 18%.<br> Discussion Forum - Knowledge Sharing ....