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GST applicability on Server Maintenance Charges

This query is : Resolved 

09 April 2022 Dear Experts,

one firm rendering IT-related services is using another firm's Server for which a maintenance charge has to be paid. The Server providing firm is having the doubt that Server Maintenance Charge is taxable or not under GST Act. Please clarify.
With Thanks & Regards,
Ramaswamy.T

09 April 2022 Yes, it's taxable 18% GST payable.

09 April 2022 Thank you, Sir, for your reply. Kindly let me know the SAC Code for Server Maintenance.
SAC Code 998313 (Information technology consulting and support services),
998319 (Other information technology services) or any othee code.


09 April 2022 Use 998319 (Other information technology services)


10 April 2022 Thank you very much, Sir.



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