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2019 (3) TMI 1846 - AAR - GSTClassification of goods - supply of Electrical energy units through diesel generators - covered under Tariff code-27160000-ElectricaI Energy, attracting NIL rate of Tax or not - HELD THAT:- The facilities provided by the applicant are not classified as goods rather as services. The provision of power back-up in a commercial or residential building is in the form of a service, whatever name it may be assigned- be it utility services, maintenance services or any other service. These services are covered under the Chapter 99, Heading 9972, Group 99722 and HSN Code 997221 (Property management services on a fee or commission basis or on contract basis). As such, the service is liable to CGST @ 9% and SGST @9%.
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