Surface Coating on New Goods vs. Repair on Worn-Out Goods: Different GST Rates and SAC Classification Explained.

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Full Text of the Document

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....Classification of services - activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer - The subject activity undertaken on old and worn out goods received from the end users is an activity of repair and squarely falls under SAC 9987 and will attract 18% GST - AAR....