dear experts,
I am manufacturer, I sell goods with warranty, some are 1yr , some are 3yrs. during the warranty period i do repairs without charging any amount. even for consumables required for repairs also I am not charging anything. my question is now consumables used for repairs are chargeable to gst even I am not charging anything for it?? and i take service for repairs after warranty period also , for that I vl charge service fee as well as amount for consumables used. for this services shall o require to register for service also ?? if yes shall require to take separate registration for this?? if separate reg. required, for this threshold limit aplicable or not??
mahresh first, if u r doing repair under warantee with consumables-pay gst on consumables,caz gifts are not allowed in gst
2. in the gst application filed for migration u must have register as trader & service provider, so no need to take any other reg.
if not then file the amendment in gst reg after july 01
3. after warranty period on any job done, charge gst.
CAclubindia
