GST slab rate on Repair or Maintenance Services
Click here to know GST rate for this service
Is GST payable for any person under a contract or an agreement service? What is the rate of GST applicable for management of properties service? Is GST exempted for reconditioning of properties service? Rate tariff of GST for restoration of properties service?
The details about GST rate changes for Maintenance or Repair Services are being updated here. The notification changes on exemptions for GST for sale of Maintenance or Repair Services and other circulars related to GST for Maintenance or Repair Services are updated in this website.
“Management, Maintenance or Repair” means any service provided by— (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to,— (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle; ‘Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) “goods” includes computer software; (b) “properties” includes information technology software; [Section 65(64) of Finance Act, 1994 as amended]
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
The exempted categories under Maintenance or Repair Services is being published by GST authorities soon, where no GST is payable for such categories of service. You may read GST exemption list of services, once published.
Click here to know GST rate for this service
Click here to know GST rate on Goods and Services
Click here to know GST exemption list of goods and service
This post explains about GST impact on Maintenance Services. The information about GST rate changes for Repair Services are updated here. The notification changes on exemptions for GST for servicing of any goods, excluding a motor vehicle related to GST are updated in this website soon.
Would you like to add more information about GST for Maintenance or Repair Services? Share below your thoughts about GST on Repair Services.
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
Refund of GST to Exporter, Documents required to be enclosed
Process of GST refund to Exporter
How to get refund of GST tax paid by an Exporter?
What is GST Tax rate for Exports
GST and Exports, how is taxes reimbursed on Exports?
Adjustment of GST refund amount
Does GST refund amount attract interest?
How to get GST refund amount sanctioned
Are there any minimum amount fixed under GST refund?
How long will take to get refund of GST
Learn GST in regional language
Export benefit schemes in India
How to import goods to India?
Export procedures and documentation
Travelers to India under import duty exemption, Frequently Asked Questions Part 2
Triangular shipment
Types of Insurance Documents.
What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance
Terms of Payment in Export and Import
Terms Used in Marine Insurance
The difference between FCA and CIP terms
The formalities to sell / auction unclaimed or un-cleared goods
The legal strength of Bill of Exchange in International Trade. What is Bill of Exchange in International Trade.
GST duty on any person under a contract or an agreement service
Indian GST charges on management of properties service, whether immovable or not
How much GST on reconditioning of properties service?
Goods and Service Tax rate on restoration of properties service
GST tax on servicing of any goods, excluding a motor vehicle