Meaning of  Painting Work 

Painting is the practice of applying paint, pigment, color or other medium to a solid surface (called the “matrix” or “support”). As its supply of services hence GST Law is applicable on all painting related services. Such services can be paining of building , painting of house , painting of wall etc. 

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GST Registration for Painting Work Services

Section 22 to 25 specifies the persons who are liable to obtain GST Registration.

Every person who is engaged in supply of Painting Work Services will  be liable to be registered under the GST if

• Aggregate Turnover in a financial year of taxable supply of services exceeds Rs. 20 Lac or (Turnover > 20 Lac)
• Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , HimachalPradesh & Uttarakhand ) ( Turnover > 10 Lac )

 

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What is GST Rate on Painting Work Services ?

Group 99839	GST Rate on Painting Work Services	GST Rate
995473	Painting services	18%
Painting services	Building Painting / Wall Painting	18%

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GST Return filing for Painting Services ?

• GSTR 3 B Each Month by 20 th of next month.
• GST registration holder would have to file GSTR-1 ( based on turnover its monthly or quarterly )
• Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December.

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GST Credit ITC For Painting Services 

A registered taxpayer under Painting work , Building Painting work etc. Services can claim the credit of taxes paid by him on inward supplies if he has a valid invoice and taxes are deposited by the supplier to the Govt. The input tax credit so claim by a recipient shall be reversed if he doesn’t make payment of the amount towards the value of supply of goods or services along with tax payable thereon within a period of 180 days.

Conditions to Claim GST ITC Credit  

1. Recipient has valid tax invoice / Debit Note / Bill of Entry
2. Goods or Services are received
3. Taxes are paid to Govt. ( From Supplier side )
4. GST Return is filed

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When GST become Payable for Painting Services?

Earliest of the following date shall be considered as time of supply for Painting work Services.

• When invoice is issued
• When invoice is not issued in 30 days from date of supply of service
• Date of receipt of services in books of account of service recipient

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What is SAC Code For Painting Work Services ?

SAC Code For Painting work Services as below. SAC code for Painting work Services   fall under two categories of the SAC headings. First two digits are same for all, Next two SAC code Signify as major service and last code Signify detailed nature of service. SAC Code For Veterinary Services as below.

Group 99839	SAC Code on Painting work  Services.
995473	Painting work services

 

Read GST Return Filing for Painting Services

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