GST & ITC on Electrical and Fire Safety Equipment Hiring Services

In re Sun Knowledge Private Limited (GST AAR West Bengal)

The Goods and Services Tax (GST) has a significant impact on the hiring of electrical equipment, air conditioning systems, sprinkler systems, and emergency power supply units. In a ruling by the Authority for Advance Ruling, West Bengal, in the case of Sun Knowledge Private Limited, it was determined that such supplies would attract a GST rate of 18%. This article examines the implications of this ruling, focusing on the tax rate applicable to the hiring of these faci

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