GST Rate on Hiring of Fitted Assets: AAR West Bengal Ruling

In re TCG Urban Infrastructure Holdings Private Limited (GST AAR West Bengal)

West Bengal Authority for Advance Ruling (WBAAR) examined the GST classification and tax rate applicable to TCG Urban Infrastructure Holdings Pvt. Ltd. for supplying fitted assets on hire. The applicant, engaged in real estate development, provides infrastructure support to tenants, including air-conditioning systems, fire sprinklers, DG sets, and electrical installations. Initially, the applicant applied a 28% GST rate based on Notification No. 11/2017 but sought clarity on whether an alternative rate of

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