Case Law Details
In re BG Elevators and Escalators Private Limited (GST AAR Karnataka)
What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use and What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use?
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 escalator installation services, falling under SAC 995466, in terms of Sl.No. 3(xii) of the Notification No. 11/2017 (Central Tax Rate) dated 28-06-2017, as amended.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA
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, Sahakara Nagara, Bangalore Urban, Bangalore‑560 092, having GSTIN 29AAFCB0654B1Z2, have filed an application for ance Ruling under Section 97 of CGST Act,2017 86 KGST Act, 2017 read with rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/ – each under the CGST Act and the KGST Act.
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