TaxTMI 
TaxTMI 
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.
Rate of GST on elevators
21 Jan 2019 
4 Replies 
25049 Views Asked by
GST rate on elevators clarified: treated as goods or services with corresponding tariff treatment and compliance implications.
Supply of elevators is classified as supply of goods and ancillary activities like maintenance, repair and installation as supply of services; both attract GST under the respective tariff entries, with the advisory referencing Notification No.11/17-CT(Rate) dated 28.6.17 as amended. The GST regime's clearer definitions reduce prior classification uncertainty from earlier litigation, though market practice varies for domestic installations where some suppliers adopt alternative tax treatment contingent on customer undertakings. (AI Summary)
Supply of elevators is classified as supply of goods and ancillary activities like maintenance, repair and installation as supply of services; both attract GST under the respective tariff entries, with the advisory referencing Notification No.11/17-CT(Rate) dated 28.6.17 as amended. The GST regime's clearer definitions reduce prior classification uncertainty from earlier litigation, though market practice varies for domestic installations where some suppliers adopt alternative tax treatment contingent on customer undertakings. (AI Summary)