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of Classification of goods - rate of GST - erecting and commissioning of lifts installed for domestic use - the rate of GST on the services covered under 995466 is stipulated at 18% - Further the said GST rate is irrespective of the place of installation i.e. at the residence or at the mall or shopping complex and also irrespective of the intended usage of the lifts/escalators either for domestic use or commercial use. - AAR
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