https://www.taxtmi.com/forum/issue?id=112804 Classification of refrigeration and cold storage machinery under GST hinges on whether supplies fall under HSN classification for refrigerating equipment or qualify as works contracts; the revised definition of works contract focuses on immovable property and may exclude certain erection and commissioning activities that were covered pre GST. Recent notifications apply reduced rates in specific contexts, notably government works contracts, creating uncertainty for turnkey versus goods only supplies. Suppliers are advised to seek GST Council clarification and to document transaction nature, installation extent, and HSN classification when determining tax treatment. en-us Tue, 12 Sep 2017 19:01:54 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112804 Classification of refrigeration and cold storage machinery under GST hinges on whether supplies fall under HSN classification for refrigerating equipment or qualify as works contracts; the revised definition of works contract focuses on immovable property and may exclude certain erection and commissioning activities that were covered pre GST. Recent notifications apply reduced rates in specific contexts, notably government works contracts, creating uncertainty for turnkey versus goods only supplies. Suppliers are advised to seek GST Council clarification and to document transaction nature, installation extent, and HSN classification when determining tax treatment. Discussion-Forum GST Tue, 12 Sep 2017 19:01:54 +0530 https://www.taxtmi.com/forum/issue?id=112804