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A query was made regarding which Economic Activities Tax (IAE) heading applies to the repair of industrial machinery parts supplied by customers, including the manufacture of heavily worn parts. The DGT has determined that this activity is classified under heading 319.9 of the first section.
Question posed: Classification of the activity within the Economic Activities Tax Schedules.
The activity of manufacturing and repairing industrial machinery parts (such as pinions, shafts, or housings) through the use of machinery such as lathes, milling machines, and welding machines, is classified under heading 319.9 of the first section. This heading, titled "Mechanical workshops n.e.c.", includes the specialized repair of agricultural equipment, welding workshops, blacksmiths-forgers, and other workshops not specified in the previous groups.
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