Just a moment...

⚠✕
❮ Top
☎ Help
🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post a Query
Post a New Query ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID :
PrevPreviousNextNext

tax on hvac

sk loharuka

gst on hvac construction contract

 

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. (AI Summary)
Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
Sadanand Bulbule on Feb 15, 2025

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. on Apr 8, 2025

Sir,

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

+ Add A New Reply
Hide
Recent Issues