TMI Blog2021 (3) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... overed 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. - KAR ADRG 11/2021 - - - Dated:- 9-3-2021 - DR. RAVI PRASAD M.P. AND SRI. MASHHOOD UR REHMAN FAROOQUI, MEMBER Represented by : Sri Rajashekhara Gowda, CA Authorised Representative ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 UNDER SECTION 98(4) OF KGST ACT, 2017 M/s BG Elevators and Escalators Private Limited (called as the Applicant' hereinafter), Second Floor, No.99/3, Nanda Gopal Complex, 20th Main, 8th Cross, G Block, Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial use based on purchase order placed by the end users. 5.3 The applicant submits that they learnt that their competitors are charging GST @ 12% on the erection and commissioning of lifts on immovable property for domestic use and hence filed the instant application. 5.4 The applicant has not furnished any supporting agreement of any of their competitors in this regard but instead has furnished proforma invoice of a competitor for erecting and installation of the lift on immovable property. PERSONAL HEARING: / PROCEEDINGS HELD ON 16-12-2020 6. Sri Rajashekhara Gowda, Chartered Accountant Authorized Representative of the applicant appeared for personal hearing proceedings held on 16.12.2020 reiterated the facts narrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service is clearly covered under SAC 995466. 11. Now we proceed to examine the applicable rate of GST. 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. 12. In view of the foregoing, we pass the following RULING The rate of GST applicable to erection and commissioning of lifts / escalators installed for domestic use is 18%, as the said services are covered under Lift and e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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