TaxTMI 
TaxTMI 
2021 (3) TMI 916
X X X X Extracts X X X X
X X X X Extracts X X X X
....ised Representative ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s BG Elevators and Escalators Private Limited (called as the 'Applicant' hereinafter), Second Floor, No.99/3, Nanda Gopal Complex, 20th Main, 8th Cross, G Block, Sahakara Nagara, Bangalore Urban, Bangalore-560 092, having GSTIN 29AAFCB0654B1Z2, have filed an application for Advance Rulin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y tax" and hence is admissible under Section 97(2)(e) of the CGST Act 2017. 5. The applicant furnishes the following relevant facts having a bearing on the questions raised. 5.1 The applicant is a registered private limited company engaged in trading as well as erection and commissioning of lifts and escalators for domestic as well as commercial use based on customer orders 5.2 The applicant, a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eared for personal hearing proceedings held on 16.12.2020 & reiterated the facts narrated in their application FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and KGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is par....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the classification of the impugned services and the GST rate thereon. In this regard we invite reference to the Explanatory Notes to the Scheme of Classification of Services which stipulates that the SAC 995466 deals with Lift and escalator installation services and includes installation services of lifts, escalators, travelators (moving sidewalks) etc. Thus the impugned service is clearly covere....