9911796707
TMI BlogGST ON ITEM SENT FOR REPAIRX X X X Extracts X X X X X X X X Extracts X X X X ..... GST ON ITEM SENT FOR REPAIR X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. Reply By Atul Rathod: The Reply: No. but only dispute could be whether the same can be called as job work?. Need to see the diffrence between treatment/process Vs Repair Reply By Mahadev R: The Reply: If it is sent on returnable basis after repair, DC + Ewaybill where necessary (see relevant State law for limit prescribed) would be required. Ensure that a control register is maintained to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... track them as a measure of internal control. Reply By KASTURI SETHI: The Reply: There is a lot of difference between job-work and 'repair and maintenance'. Both are services. Both are classified under different HSNs. Repair and maintenance is not covered under job-work. Repair and maintenance falls under HSN 998717 and it is taxable. 998717 Maintenance and repair services of comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial and industrial machinery Regarding the movement of duty paid/tax paid goods, delivery challan is prescribed under Rule 138 A (5)(b) of CGST Rules, 2017(Presuming that your machinery is tax/duty paid). So movement of such goods is out of definition of 'supply'. [RULE 138A. Documents and devices to be carried by a person-in-charge of a conveyance. -(1) -------------- (2) ______ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ____ (3) ________ (4) __________ (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill. (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for reasons other than by way of supply.] Reply By HariKishan Bhonagiri: The Reply: Can you elobarate the difference between Job work and repairs and maintainance. Reply By Mahadev R: The Reply: There is on gst advance ruling of west bengal on this subject. Available in GST council website. Will get good points Reply By KASTURI SETHI: The Reply: Difference between Job-work and Repair & Mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance 1. Job-work is exempted (depending upon agreement between the jobbee and job worker) whereas repair and maintenance is taxable under GST. It was also taxable in pre-GST era. 2. Both have different HSN Codes. Job work 9988 and Repair 9987. 3. Definition of 'treatment or process' is entirely different from 'repair and maintenance'. Repair & maintenance is always post-man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture. Repair means rectification of defect and maintenance enhances shelf life. Both are not interchangeable.
4. Go through the following decision of AAR West Bengal as advised by Sh. Mahadev R. Ji.
2019 (23) G.S.T.L. 375 (A.A.R. - GST) = 2019 (3) TMI 1408 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL IN RE : ALOK BHANUKA X X X X Extracts X X X X X X X X Extracts X X X X
|
