“Even though the intention behind availing maintenance of such products is uninterrupted service, in view of divergent rulings by AARs (Authority for Advance Rulings), some companies are charging higher rate (28%) even on annual maintenance services (18%) provided along with these products. This is resulting in unnecessary payment of higher price by the common man,” said Harpreet Singh, partner at consulting firm KPMG.

from Times of India https://timesofindia.indiatimes.com/business/india-business/you-may-be-paying-higher-tax-on-annual-maintenance-bills/articleshow/69050874.cms