CA Student
15932 Points
Posted on 14 September 2018
Taxable @ 18%. SAC 998714: Maintenance and repair of transport machinery and equipment.
As per ‘Explanatory Notes to the Scheme of Classification of Services’, this service code includes cleaning and routine maintenance services, such as vehicle laundry and car-wash services, undersealing, polishing and waxing services, etc.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Explanatory_notes.pdf;jsessionid=803C8774E85D99159D30F6A7787ADEA7