Rate of GST - Pure service or not - the services provided by the ...
GST Rate Set at 18% for Contractor Services on Plant Operation and Maintenance, No Material Supply Involved, Heading 9987.
July 16, 2020
Case Laws GST AAR
Rate of GST - Pure service or not - the services provided by the Contractor are pure services of “Operation and Maintenance” of plant devoid of any supply of material or goods in the due process. The services under question fall under Heading 9987 “Maintenance repair and installation (except construction) Services” attracting tax rate of 18%.
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