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GST - Highlights / Catch Notes

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Classification of services - IT Support Services - The services ...


IT Support Services Classified Under Service Code 998316: Advising, Troubleshooting, and Recovery Included.

October 17, 2019

Case Laws     GST     AAR

Classification of services - IT Support Services - The services are not directly involved in the provision of the service or supply of goods by the recipient, and hence only assists the recipient of services by providing advice, trouble shooting of hardware and software, to recover the damaged portion and the like - these services squarely fall under the Service Code 998316.

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