https://www.taxtmi.com/forum/issue?id=119606 Contracts for supply, installation and commissioning of HVAC as an integrated unit constitute a works contract under the CGST Act definition and are classifiable under the HSN framework for construction-related services, attracting the applicable GST rate; input tax credit for such construction-related HVAC services may be ineligible under the statute's blocked credit provisions, as noted in administrative guidance. en-us Sat, 15 Feb 2025 07:33:13 +0530 Tue, 08 Apr 2025 03:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119606 Contracts for supply, installation and commissioning of HVAC as an integrated unit constitute a works contract under the CGST Act definition and are classifiable under the HSN framework for construction-related services, attracting the applicable GST rate; input tax credit for such construction-related HVAC services may be ineligible under the statute's blocked credit provisions, as noted in administrative guidance. Discussion-Forum GST Sat, 15 Feb 2025 07:33:13 +0530 https://www.taxtmi.com/forum/issue?id=119606