GST on elevator for single residential unit.

[Sandeep Garg]

What is the current gst rate for elevator in a single residential unit (private home)? 12% or 18%?

Notification and HSN details please.

[Ganeshan Kalyani]

As per serial no 372B of notification no. 1/2017, lift falls under HSN 8428 attracting 18% GST.

[Bhupendar Nagra]

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 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?

AI Summary

GST rate on residential elevators: official classification indicates a higher rate, yet some suppliers apply a lower rate with customer bond. Lifts are classified under HSN 8428 and, according to the cited notification, attract the higher GST rate. Nonetheless, some suppliers apply a lower GST rate for residential installations in exchange for a bond or customer undertaking, while others charge the higher rate. The core question is whether suppliers can lawfully charge the lower rate for domestic elevators and what customer documentation or procedural steps would be required to substantiate that treatment.