S.B Reshellers Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- October 25, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Converting used, worn out and unusable rollers into usable rollers is NOT Job Work. It comes under the ambit of maintenance and repair services.
Summary
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…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. S. B. Reshellers Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions.- 1. The activity of reshelling of old sugar…