Hire charges on dumpers & earth moving machinery

Hi Manoj,

1) The service falls under suppy of tangible goods services under section 65 (105) (zzzzj). Abatement is not available, However eexemption to Small Scale Service Providers can be availed, in case service provider fulfills the prescribed conditions. Further, All costs/expenditure incurred (Diseal, etc) by the service provider shall be treated as consideration for the service provided or to be provided. However, The service provider may show these expenses separately in invoices, act as pure agent and thus can avoid inclusion of these costs in Value of Service.

2) NA, Refer point 1. Further, to fall under works contract services are required to fulfill certain conditions, which this service is not fulfilling.

3) Service tax is now payable on Due basis.

Please let me know in case you need any clarifications.

Regards

We would be hiring JCBs in our factory, Diesel is provided by us . Under normal course, the JCB vendor ( service provider) will pay Service tax on his hire charges. Is he required to pay Servcie tax on the Diesel cost also, even though he is not providing the diesel. Can you clarify on this point. 

Thank you in advance,

ramprasad  y. 

I provide Dumper & Crains on rent., We do job work like a soil digging by JCB. can you suggest me SAC Code for same servies. 

I provide Dumper & Crains on rent., We do job work like a soil digging by JCB. can you suggest me SAC Code for same servies. 

Individual person GSTIN holder has given on Hire JCB to a body corporate under a service order. As per the order, the hire charges are inclusive of diesel and lubricants. please Tell me GST rate on Hire Charges of JCB machinery