tax on hvac

[sk loharuka]

gst on hvac construction contract

 

[Sadanand Bulbule]

Dear

Plz expand the query. 

Contract for the supply, installation and commissioning of HVAC as a whole unit is a supply of "works contract" defined under Section 2 [119] of the CGST Act, falling under HSN 9954 and taxable at 18% tax. Consider the CBIC Circular No. 34/8/2018-GST dated 01/03/2018.

 

[KALLESHAMURTHY MURTHY K.N.]

Sir,

Construction Service for HVAC (HSN code 995463) attracts GST @ 18%. But ITC is blocked credit u/s 17(5)(c). 

AI Summary

GST 18% Rate Applies to HVAC Construction Contracts with Blocked Input Tax Credit Under HSN 9954 A discussion forum explored GST implications for HVAC construction contracts. Experts clarified that HVAC installation falls under works contract, taxable at 18% under HSN 9954. Input tax credit is blocked for such services. The analysis referenced CBIC guidelines and statutory provisions related to goods and services tax treatment for construction-related HVAC services.