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    <title>Rate of GST on elevators</title>
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    <description>Supply of elevators is classified as supply of goods and ancillary activities like maintenance, repair and installation as supply of services; both attract GST under the respective tariff entries, with the advisory referencing Notification No.11/17-CT(Rate) dated 28.6.17 as amended. The GST regime&#039;s clearer definitions reduce prior classification uncertainty from earlier litigation, though market practice varies for domestic installations where some suppliers adopt alternative tax treatment contingent on customer undertakings.</description>
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