Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Itc by authorised mobile service centres

Jeswanth Kumar (Student CA Final ) (54 Points)

19 June 2020

can itc be claimed by authorised mobile service centres like Samsung,sony etc on services provided by them to the customers
plz clarify......

Reply
Follow
Share

6 Replies

KRISSHNAN KP (4215 Points)
Replied 19 June 2020

If you're registered dealer under GST Act you may claim ITC

Upgrade to CAclubindia Pro. Subscribe Now!

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 19 June 2020

I understand service center will be liable under GST, do not see any exemption, therefore ITC would be eligible subject to Section 17(5) items.

Jeswanth Kumar (Student CA Final ) (54 Points)
Replied 19 June 2020

What if the spares are supplied by the company to the service centre....whether in that situation am i eligible to claim itc?

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 19 June 2020

Yes. Based on tax invoice raised by company to service center it is eligible. Ensure Section 16 conditions are satisfied for credit claim.

Jeswanth Kumar (Student CA Final ) (54 Points)
Replied 19 June 2020

Thank u

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 19 June 2020

Yes Agree with CA Akshay ,
As your purchase from company is of Spare parts (Goods) , & your outward supply is composit supply (Goods + Services) but as your principal supply is of Services . so while billing for Service to customer the cost of Spare part is included in Services .