Rate of GST on elevators

[Navin Agarwal]

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 in anticipation.

AI Summary

Elevators Subject to 18% GST Under Chapter 8428, Including Installation and Maintenance, Per Notification No.11/17-CT(Rate) A forum participant inquired about the GST rate on elevators, seeking relevant circulars or notifications. Responses indicated that elevators, classified under Chapter/Heading 8428 of the GST Tariff, attract an 18% GST rate. This includes both goods and services such as maintenance and installation, as per Notification No.11/17-CT(Rate). A previous Supreme Court judgment on elevator classification was mentioned, highlighting differences between the Excise/VAT/Service regime and the GST regime. An issue was raised about some companies charging 12% GST for domestic installations, with a request for further clarification on this discrepancy.