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GST on Repair or Maintenance of motor vehicle service

jibi (nil) (30 Points)

16 June 2017

how to tax repair and maintance of motor vehicle on gst regim

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8 Replies

CA Mayur Todmal (Practicing CA) (7756 Points)
Replied 16 June 2017

it will be taxes as composite service as naturally bundeled under GST Regime. Will attract GST rate applicable to principle supply forming part of composite supply.

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jibi (nil) (30 Points)
Replied 16 June 2017

how derermine the principle supply .. based on its value (amount) or nature??...

sathya (assitant manager) (23 Points)
Replied 08 July 2017

Dear Sir,

how to tax repair and maintance of motor vehicle on gst regim

example : B2C ;

Customer Vehicle Registered : Karnataka

Customer Is Registered Customer like they haveing GSTIN

Customer Vehicle service happend Chennai.

Nature of Bussineed happend : Parts replaced under 28% Labor is uner 18% Gst

so my question is whick kind of gst applicable like Goods under Intra ? Labor under Inter ? is this right or not . please advise with example and section and rule

beena (ca) (7 Points)
Replied 30 August 2017

Dear Sir, how to tax repair and maintance of motor vehicle on gst regim example : B2C ; Customer Vehicle Registered : Karnataka Customer Is Registered Customer like they haveing GSTIN Customer Vehicle service happend Chennai. Nature of Bussineed happend : Parts replaced under 28% Labor is uner 18% Gst so my question is whick kind of gst applicable like Goods under Intra ? Labor under Inter ? is this right or not . please advise with example and section and rule

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Nitin Jain (28 Points)
Replied 01 October 2017

Can the GST paid for Car servicing by an IT business be claimed as Input credit in GST ?

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CA Narendra Kothari (Chartered Accountant) (21 Points)
Replied 22 November 2017

Yes,

Siddharth Goel (Chartered Accountant) (3031 Points)
Replied 21 June 2018

Hi,

As per the schedule of rates of GST introduced by the Government, GST @ 18% is applicable on the repairs and maintenance of vehicles and is eligible for Input Tax Credit (ITC).

The place of supply shall be the location of the recipient of service and shall be subject to the Intra state provisions and hence CGST and SGST @ 9% each shall be charged on the service by the service provider.