TaxTMI 
TaxTMI 
gst on hvac construction contract
tax on hvac
15 Feb 2025 
2 Replies 
1661 Views Asked by
GST classification for HVAC works contracts requires supply as works contract with applicable GST and ITC blocked.
Contracts for supply, installation and commissioning of HVAC as an integrated unit constitute a works contract under the CGST Act definition and are classifiable under the HSN framework for construction-related services, attracting the applicable GST rate; input tax credit for such construction-related HVAC services may be ineligible under the statute's blocked credit provisions, as noted in administrative guidance. (AI Summary)
Contracts for supply, installation and commissioning of HVAC as an integrated unit constitute a works contract under the CGST Act definition and are classifiable under the HSN framework for construction-related services, attracting the applicable GST rate; input tax credit for such construction-related HVAC services may be ineligible under the statute's blocked credit provisions, as noted in administrative guidance. (AI Summary)