GST rate on repair of roller, Goods and Services Tax - GST

[KARAN VERMA]

Sir

I am sending my roller for repair to job worker having cost ₹ 10 lakhs.

Now, my question is which job work rate 18% or 12% will be applicable on this.

Posts / Replies

[KASTURI SETHI]

GST rate on repair services is 18% under SAC No. 9987. Repair is not job work. There is a difference between both terms. Job work is classified under SAC 9988. AAR decision is available on this issue where both the terms have been distinguished. Easily traceable on google.

[Ganeshan Kalyani]

The supplier of service i.e. the vendor who will repair will have to charge GST if his turnover crosses the threshold limit.