Gst and PT related query

business having maintenance and repair of motor vehicles parts and braking system, whether it's supplier of services or goods or both

and whether it's compulsory to obtain PTRC and PTEC
Replies (7)
Quick Summary
This discussion clarifies GST and Professional Tax (PT) obligations for businesses involved in the maintenance and repair of motor vehicle parts and braking systems. It confirms that such activities are considered a supply of services under GST. The query also addresses the mandatory requirement of obtaining a Professional Tax Registration Certificate (PTRC) and Professional Tax Enrollment Certificate (PTEC), even with minimal labour, particularly in Maharashtra.

Both,

As per Schedule 2 of CGST ACT,

Any treatment or process which is applied to another person's goods is a supply of services.

And you are maintaining and repairing the motor vehicles where is the point of you treating it as the supply of goods

Hence it is the supply of service and to be dealt with accordingly.

Please, correct 2 as II in above reply

What about the 2 question whether it's mandatory to get PTRC even i have 2 labour

Please tell the state because it varies from state to state.

Maharashtra

Yes, you should get both even if you have a single payable employee also you should take PTRC, and PTEC is however mandatory.

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