Ssi exemption

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 January 2016 Hello Experts,
I am repairing branded product of havells, tata, samsung like fridge, washing machine etc. And charging Service charge from customer plz let me can i avail 10 exemption or not....

Thanx in Advance

CA. Divyansh Agarwal

CA. Divyansh Agarwal (Expert)
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04 January 2016 If you are working under brand name then only u are not eligible for ssi exemption. eg u are working under agrregator model that is u are mcdonald fracnhisee. But here u are providing repair services from your own name hence u are eligible for ssi exemption.

CA. Divyansh Agarwal

CA. Divyansh Agarwal (Expert)
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Querist : Anonymous

Querist : Anonymous (Querist)

04 January 2016 sir, assume i have repaired your any branded product and for that i have reised the invoice to you and you have made the payment to me.. plzz clarify as per this query weather am i eligible for 10 lacs exemption or not....

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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25 July 2025 Got it — you’re asking whether you can claim the ₹10 lakh exemption (SSI exemption) on your service income from repairing branded products like Havells, Tata, Samsung, etc.

Here’s the key point:

* **If you are providing repair services under your own business name and NOT as a franchisee or under the brand’s name**, then **you are eligible for the ₹10 lakh SSI exemption** (assuming your aggregate turnover is below the threshold).

* However, if you are working **as a franchisee, dealer, or agent under the brand’s name**, then you are **NOT eligible for SSI exemption** because you are essentially providing services on behalf of the brand.

So in your case, since you issue invoice and receive payment in your own name for repairing branded products, you **are eligible for the SSI exemption** on your service income, provided your total turnover (including all taxable services) does not exceed the exemption limit.

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**In short:**
Your eligibility depends on **whether you operate under your own name or as a brand’s franchise/agent**.

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If you want, I can help you with the exact legal provision or notification reference for this.

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