GST on repairing & servicing of transformers owned by WBSEDCL

In re Alok Bhanuka (GST AAR West Bangal)

Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719 and taxable under Sl No. 25(ii) of Please become a Premium member. If you are already a Premium member, login here to access the full content.