E way bill for repair of the material

• Movement of equipment will take place via Delivery Challan.
• E-way bill should be generated on the basis of delivery challan.
• If the value of consignment exceeds 50K.
• E-Way Bill (Out): Outward transaction under job work.
• E-Way Bill (In): Inward transaction under job work returns.

Who has to prepare the delivery challan

Originally posted by : Avinash Jeevan Dsouza
	Who has to prepare the delivery challan

The Consignor

i.e., the person sending the equipment for job work.

Dear Deepak Sir,

Is machinery sent for repair required to show in Form GST ITC-04 

As per my view Repair & maintenance of Machinery is not coming under the Job Work & hence Question for filing of ITC4 is not arises.

What will be HSN code ??   9987 ( Repair & maint.) or other..   Please clarify.

SAC CODE  9987 - Maintenance, repair and installation (except construction) services will be applicable

Please share 
What will be the TDS rate of HSN 9987