GST registration

This query is : Resolved

radhya (Querist)
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15 January 2025 A person is providing denting painting services to client. Under which HSN code he should register as the services are composite in nature(involving supply of services as well as sale of parts for providing these services). In such a case since the sale of services is the principle supply the gst rate applicable would be 18%? Would he be required to register as works contract?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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12 August 2025 Hey! Here’s a clear explanation for your GST registration and HSN coding for denting and painting services involving both supply of services and parts:

1. HSN Code for Denting & Painting Services
Denting and painting are generally classified under “Automotive repair and maintenance services”.

The HSN/SAC code usually used is 998713 (HSN for repair and maintenance services of motor vehicles).

If parts are supplied along with the service as a composite supply, the principal supply is the service, so you classify under the service HSN/SAC.

2. Composite Supply & GST Rate
Since service (denting & painting) is the principal supply and parts are supplied as an ancillary to that service, it is treated as a composite supply.

GST rate on denting and painting services (automotive repair) is generally 18%.

So, GST applicable = 18% on the entire composite supply, including parts supplied.

3. Registration as Works Contract
Works Contract is defined under GST as a contract for building, construction, repair, renovation, or similar activities involving immovable property.

Denting and painting of vehicles does not fall under “works contract” as it relates to movable property.

Therefore, no need to register under “works contract” category.

You should register under the regular GST service provider category.

Summary Table:
Aspect Detail
Principal Supply Denting & painting service
Applicable HSN/SAC Code 998713 (Automotive repair services)
GST Rate 18% (composite supply)
Works Contract Registration? Not required (not immovable property)

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