2022 (8) TMI 1237
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....reinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued thereunder. 3. The applicant had requested an advance ruling on the following: 3.1. Classification of service provided 3.2. Applicability of rate notification 11/2017 Central Tax (Rate) 4. Contentions of the applicant: 4.1. The applicant submits that the supply of elevators is a product tailor-made according to the specification of their customers. The product elevator falls under Heading 8428 and is charged to GST at the rate of 18....
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....ifts are sold as goods, the tax rate would be 18% only. As a practice in the applicants business, the work orders are given by clients for erection and commissioning of lifts tailor-made as per customer specifications. This composite supply of lifts is by way of erection/commissioning would be a works contract service as per definition for GST purpose. Therefore, even for supply of lifts/elevators installed in single residential units would qualify for GST at the rate of 12% as works contract services. In other words, even for the supply and erection of lifts/elevators installed in these single residential units, the applicable GST would also be 12%. It is pertinent to note that the reduced rate of GST at the rate of 12% may be on the ratio....
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....with "Lift and escalator installation services" and includes installation services of lifts, escalators, travelators (moving sidewalks) etc. Thus, the service is clearly covered under SAC 995466. The rate of GST on the services covered under Heading 995466 is 18%. The said GST rate is applicable irrespective of the place of installation i.e. at the residence or the mall or shopping complex and also irrespective of the intended usage of the lift/ escalators either for domestic use or commercial use. The rate of GST applicable to erection and commissioning of lifts/ escalators installed for domestic use is 18% under SAC 995466. 6. Personal hearing 6.1. The applicant was granted an opportunity for a personal hearing on 03.11.2021. Shri Stanl....
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....planatory note of Heading 995466 under the Explanatory Notes to Scheme of Classification of Services under GST reads as follows;- "This service code includes installation services of lifts, escalators, travelators (moving sidewalks) etc." 7.4. Note 3 of the Explanatory Notes to Scheme of Classification of Services under GST reads as follows;- "The explanatory notes indicate the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessee and the tax administration as a guiding tool for classification of services. However, it may be noted that where a service is capable of differential treatment for any purpose based on its description, the most specific descr....