Hello, My client is providing Motor vehicle repair and maintenance services. He buys motor parts like nuts, screws, engine oil etc and other material which need to be used for providing such services. Can it be said that he supplies goods as well provide services? As the final bill includes labour charges along with the parts used in providing the services. Q1. Is it necessary to make seperate invoices for goods and services portion? Q2. Is ITC available for materials bought against GST charged for supply of services? Q3. And can such taxpayer apply for composition?
Gst on motor vehicle service provider
Aakash (CA) (22 Points)
08 December 2017