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2021 (3) TMI 916 - AAR - GSTClassification of goods - rate of GST - erecting and commissioning of lifts installed for domestic use - HELD THAT:- Explanatory Notes to the Scheme of Classification of Services stipulates that the SAC 995466 deals with Lift and escalator installation services and includes installation services of lifts, escalators, travelators (moving sidewalks) etc. Thus the impugned service is clearly covered under SAC 995466. Applicable rate of GST - HELD THAT:- Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, stipulates the rate of GST on the services covered under 995466 at 18%, in terms of Sl. No.3(xii). Further the said GST rate is irrespective of the place of installation i.e. at the residence or at the mall or shopping complex and also irrespective of the intended usage of the lifts/escalators either for domestic use or commercial use.
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