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TMI BlogGST ON ITEM SENT FOR REPAIRX X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Whether GST invoice to be raised tax need to be paid when a Machinery is sent out of factory for REPAIR? 2. What are the documents / filings required while doing such transactions? Request to mention the relevant provisions. - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce'. 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 commercial and industrial machinery Regarding the movement of duty paid/tax paid goods, delivery challan is prescribed under Rule 138 A (5)(b) of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) __________ (3) ________ (4) __________ (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 transported for reasons other than by way of supply.] - Reply By HariKishan Bhonagiri - The Reply = Can you elobarate the difference between J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob 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 Maintenance 1. Job-work is exempted (depending upon agreement between the jobbee and job worker) whereas repair and mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance 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-manufacture . Repair means rectification of defect and maintenance enhances shelf life. Both are not interchan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... geable. 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 - GST ON ITEM SENT FOR REPAIR - Query Started By: - arun das Dated:- 3-12-2019 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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