Classification of services - job work service or not - activity ...

Reshelling Sugar Mill Rollers Classified as Maintenance Service, Not Job Work, Under GST SAC 9987.

October 28, 2021

Case Laws GST AAR

Classification of services - job work service or not - activity of reshelling of old sugar mill rollers - When such a Television set is taken up for correcting the malfunction in order to make it workable, it cannot be construed that the concerned mechanic has manufactured a Television or has conducted jobwork which has resulted in a Television. - SAC 9987 covers under its ambit “Maintenance, repair and installation (except construction) service” - AAR

View Source

← Previous Next →

Classification of services - job work service or not - activity ...

Reshelling Sugar Mill Rollers Classified as Maintenance Service, Not Job Work, Under GST SAC 9987.

October 28, 2021

Case Laws GST AAR

You may also like:

Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

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...

Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

The repairing service carried out by the applicant on damaged vehicle supplied by the owner is classifiable under SAC 9987 and GST is leviable @ 18 % - AAR

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

Job-work - supply of goods or supply of services - use of own material substantially - the value of the material used/ skill and labour applied by them and the value of...

Job Work - Hamali work at sugar warehouse for the sugar factory - Nature of services - services rendered by the appellant-assessees do not come under the purview of...

Classification of services - Job Work - work of Chocolate Manufacturers, Confectionery Manufacturers, Food Product Retailers, Sugar Coated Chocolate Manufacturers - the...

Quick Updates: