https://www.taxtmi.com/caselaws?id=426998 AAR Kerala ruled that supply, erection, commissioning and installation of tailor-made lifts/elevators by the applicant constitutes composite supply of works contract classifiable under SAC 995466 (lift and escalator installation services). The authority determined this classification as most specific despite client arguments for single residential unit construction services under SAC 995411. The services attract GST at 18% rate regardless of installation location, whether single dwelling, multi-dwelling, multi-storied residential, industrial or commercial buildings. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426998 AAR Kerala ruled that supply, erection, commissioning and installation of tailor-made lifts/elevators by the applicant constitutes composite supply of works contract classifiable under SAC 995466 (lift and escalator installation services). The authority determined this classification as most specific despite client arguments for single residential unit construction services under SAC 995411. The services attract GST at 18% rate regardless of installation location, whether single dwelling, multi-dwelling, multi-storied residential, industrial or commercial buildings. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426998