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2022 (8) TMI 1237 - AAR - GSTClassification of services - rate of GST - Composite supply of works contract - construction, erection, commissioning or installation of original works pertaining to single residential unit otherwise than as a part of a residential complex - applicability of N/N. 11/2017 - HELD THAT:- As per the Scheme of Classification of Services notified as Annexure to Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 the Heading 9954 - Group 99541 - 995411 pertains to construction services of single dwelling or multi-dwelling or multi-storied residential buildings and the Heading 9954 - Group 99546 - 995466 pertains to lift and escalator installation services - As per the submissions of the applicant the work orders are given by clients for supply, erection and commissioning of lifts tailor-made as per customer specifications and hence the services are appropriately classifiable under SAC 995466 being the most specific description. Rate of GST - HELD THAT:- The supply, erection, commissioning and installation of tailor/custom made lifts/elevators undertaken by the applicant falls under SAC 995466 and attracts GST at the rate of 18% as per the above entry irrespective of whether it is installed or intended to be used in a single dwelling or multi-dwelling or multi-storied residential or industrial or commercial buildings.
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