https://www.taxtmi.com/caselaws?id=449908 The AAR, West Bengal ruled on hiring services of air conditioning and fire extinguishing systems. The Authority determined that installed systems lose their movable property character and become immovable, distinguishing them from the SC precedent in Solid Correct Engineering Works. Each supply attracts 18% tax under leasing/rental services rather than goods supply rates. Since it constitutes mixed supply, the highest rate of 18% applies. The applicant is eligible for input tax credit on hiring charges paid to supplier, subject to fulfilling conditions under section 16 of GST Act, as no restrictions apply under section 17(5). en-us Wed, 31 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449908 The AAR, West Bengal ruled on hiring services of air conditioning and fire extinguishing systems. The Authority determined that installed systems lose their movable property character and become immovable, distinguishing them from the SC precedent in Solid Correct Engineering Works. Each supply attracts 18% tax under leasing/rental services rather than goods supply rates. Since it constitutes mixed supply, the highest rate of 18% applies. The applicant is eligible for input tax credit on hiring charges paid to supplier, subject to fulfilling conditions under section 16 of GST Act, as no restrictions apply under section 17(5). Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449908