Case Law Details
Case Name : In re Smartech Elevators (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Smartech Elevators (GST AAR Kerala)
AAR held that 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% [CGST – 9% + SGST – 9%] 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.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA
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