Maintenance, Repair and Installation under GST

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Maintenance, Repair, and Installation under GST

The meaning repair : 

 The meaning of “ repair “ will depend upon the context. With reference to Income Tax Law, it has been held that repairs are in contra-distinction to renewal repair always involves the renewal of a part or replacement of subsidiary parts of a whole.

 Meaning of Maintenance: 

  Preserve or provide for the preservation of a building, machine, road, etc., in good condition. It is nowhere provided that maintenance will only replacement of defective items occasionally, what maintenance depends upon an item and its use. It may be on a regular basis.

 Maintenance vs. Repairs:

 Maintenance is to keep a machine, building, etc., in a good condition by periodically checking and servicing or repairing, While repair is a one-time activity, maintenance is a continuous process of which repairing may be incidental or ancillary.

 Maintenance and repair services of fabricated metal products :

This service includes maintenance and repair services of industrial boilers, steam generations, auxiliary plant for use with condensers, economizers, superheaters, steam collectors and accumulators, nuclear reactors.
The Service Accounting Code of this service is 998711 as per GST law,2017.

Maintenance and repair services of office and accounting machinery:

These services include maintenance and repair services of office and accounting machinery and equipment including calculating machines typewriters and does not include work involving electrical wiring. 
 The Service Accounting Code of this service is 998712 as per GST law,2017.

Maintenance and repair services of electrical household appliances :

This service includes maintenance and repair services for electrical household appliances refrigerators and freezers, dishwashing machines, clothes washing and drying machines of the household type. 
The Service Accounting Code of this service is 998715 as per GST law,2017.

Maintenance and repair services of elevators and escalators :

These services are maintenance and repair services of elevators (Lifts), goods lifts, escalators, and moving pavements. 
The Service Accounting Code of this service is 998718 as per GST law,2017.


Repair services of watches, clocks, and jewelry :

These services include repair and alteration services for watches, clocks, and jewelers, etc.
The Service Accounting Code of this service is 998722 as per GST law,2017.

Repair services of furniture :

This service includes reupholstering, refinishing, repairing and restoring furniture and home furnishings, etc.
The Service Accounting Code of this service is 998724 as per GST law,2017.

Installation services of office and accounting machinery and computers :

These services are installation of computer hardware of mainframe and similar computers, personal computers and peripheral equipment and software cash ledgers, point-of-sale (POS) terminals ATM’s and ticket issuing machines but not include installation of telecommunication and electrical wiring, etc.
The Service Accounting Code of this services is 998733 as per GST law,2017.


Installation services of electrical machinery and apparatus n.e.c.:
This service includes the installation of electric motor generators and transformers and electrical machinery not elsewhere classified.
The Service Accounting Code of this services is 998736 as per GST law,2017.


Installation services of other goods n.e.c. :

This service includes installation of home theatre system and other consumer electronics, household goods and goods not elsewhere classified.
The Service Accounting Code of this services is 998739as per GST law,2017.



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