An Original Equipment Manufacturer (OEM) has an obligation to provide repair services to their customers in the warranty period. This activity is outsourced by OEM to ‘D’, who bills the OEM for the services he provides to the customer. What is the tax liability of ‘D’

‘D’ is providing service to the OEM. GST is payable on the value
of any supplies made by ‘D’ to OEM i.e. in respect of bills raised by ‘D’ on
the OEM.

(FAQ 21: IT/ITES)

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