BG Elevators and Escalators Private Limited ., In re

Date: March 9, 2021

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

18% GST applicable to erection and commissioning of lifts / escalators installed for domestic use under SAC '9954 66'

Classification

Summary

Q) What is the rate of GST applicable on erection and commissioning of lifts / elevators (escalators) for domestic use? A) The rate of GST applicable to erection and commissioning of lifts / escalators installed for domestic use is 18%, as the said s…

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 2…

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