18% GST Payable on activity of reshelling of old sugar mill rollers

In re S.B. Reshellers Pvt.Ltd. (GST AAR Maharashtra)

Question 1:- The activity of reshelling of old sugar mill rollers whether is treatable as a job work service under SAC 9988 or is treatable as a repair/maintenance service under SAC 9987?

Answer: – The activity of reshelling of old sugar mill rollers is treatable as a repair/maintenance service under SAC 9987

Question 2:- Whether the said activity of reshelling of old sugar mill rollers will attract 12% GST in terms of clause (i

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