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Rate of GST on elevators

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..... Rate of GST on elevators
Query (Issue) Started By: - Navin Agarwal Dated:- 21-1-2019 Last Reply Date:- 17-10-2019 Goods and Services Tax - GST
Got 4 Replies
GST
Please let me know about any circular no or notification no which speaks about rate of GST on elevator. Also indicate any changes in rate of GST on elevators for personal use. Your guidance will be appreciated. Thanking you .....

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..... in anticipation. Reply By KASTURI SETHI: The Reply: Supply of Elevator (as goods) falls under Chapter/Heading 8428 of GST Tariff -Goods and attract GST @ 18% (9% + 9%). Supply of services of Elevator (Maintenance, Repair & installation is covered under HSN 998718 GST Rate 18% (9% +9%). Notification No.11/17-CT(Rate) dated 28.6.17 as amended . (Serial No. 479 and 25). Reply By DR.MARIAPPAN GOVI .....

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..... NDARAJAN: The Reply: I endorse the views of Shri Sethi. Reply By YAGAY andSUN: The Reply: In the earlier regime i.e. Excise/VAT/Service regime there was a judgment of SC in the matter of Kone Elevators on classification of elevators i.e. whether these are supplies of goods or works contract and further the Kone elevators judgment was reviewed by SC itself and freezed the classification issue. H .....

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..... owever, in GST Regime both such issues are clearly defined i.e. supply of goods and about what consists of services in such matters. Reply By Bhupendar Nagra: The Reply: Companies like OTIS and KONE supposedly are charging 12% GST on elevators installed for domestic use. They in return take some kind of bond signed from customers. However, all other companies are still charging 18% GST to their .....

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..... customers, even from those who install it in their private bungalows. I would request experts from this group to shed some light on this matter. As this would really be helpful for private end-users. Can we also charge 12% and if yes then what would we require from customers?
Discussion Forum - Knowledge Sharing .....

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