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GST Tip – 282

As per Notification No. 11/2017-Central Tax (Rate) – Maintenance, repair and installation (except construction) services falling under SAC 9987, the Central Tax is levied at 9%. The services which are covered are Maintenance and repair services of fabricated metal products, machinery, and equipment, Repair services of other goods and Installation services (other than construction).

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GST Tip – 170

As per the revised Invoice Rules, Delivery challan can be issued in place of tax invoice during the transportation of goods for job work or for repairs of machinery or in the case of supply of liquefied gas or as may be notified by the GST Council from time to time.

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