TMI BlogGST on repair of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... GST on repair of Goods X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs and Maintenance of Moulds' 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance 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 Him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansu 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 exper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. GST rate is 18%. X X X X Extracts X X X X X X X X Extracts X X X X
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