Maintenance, Repair and installation under GST
2020-1-13u2002·u2002(1). GST Rate is @5% without Input tax credit. It may be noted that in these cases, liability shall be discharged by the e-commerce operator under Section 9 (5) of the GST Law,2017 as deemed supplier. (2). Other maintenance, repair and installation (except construction) services are taxable @18% with Input Tax Credit.
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