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    <title>Commissioning and installation agency</title>
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    <description>Commissioning and installation services by a commissioning and installation agency are taxable as services relating to erection, commissioning or installation, encompassing erection or installation of plant, machinery, equipment or structures and installation of electrical, plumbing, HVAC, insulation, lifts and similar services; the provider is the commissioning and installation agency and the recipient classification was broadened from the customer to any person. A central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, exports, inbound services and exemptions.</description>
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