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Roshan Ali (name changed) is a computer hardware …

Roshan Ali (name changed) is a computer hardware engineer. He doesn't supply hardware but only repa…

Roshan Ali (name changed) is a computer hardware engineer. He doesn't supply hardware but only repairs. Is repairing covered under supply service or goods? 

Until now, he had clients in Hyderabad only. And his turnover is less than Rs20lac. So, he didn't register under GST. But yesterday he got a computer repairing offer from Kerala. He generally denies proposals from other states, but this is a lucrative offer. He will accept this offer only if he doesn't have to get registered under the GST Act. Please advise.

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Kanishka Aug. 09, 2018

Repairing of computer hardware is a service. The SAC code for it is 998713.

I think he should accept the Kerala proposal as he will not have to get registered under GST if he accepts the proposal.

After Central Government Notification Number 10/2017 - Integrated tax, the service providers having the turnover less than Rs20lac are not required to register under GST even if they do interstate supply of service.