Smartech Elevators ., In re
Date: February 18, 2022
Subject Matter
Supply, erection and commissioning of lifts tailor-made as per customer specifications falls under SAC '9954 66'
Summary
1. As per the submissions of the applicant the work orders are given by clients for supply, erection and commissioning of lifts tailor-made as per customer specifications and hence the services are appropriately classifiable under SAC 995466 being th…
1. M/s. Smartech Elevators (hereinafter referred to as the applicant) is a partnership firm and its main activity is supply, erection, commissioning and installation of elevators in various multistoried commercial and residential buildings. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala Stat…