18% GST payable on Installation services of lifts, escalators

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 1. M/s. Smartech Elevators (hereinafter referred to as the applicant) is a par...