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The rate of GST applicable to erection and commissioning of lifts / escalators installed for domestic use is 18%, as the said services are covered under Lift and escalator installation services, falling under SAC 995466, in terms of Sl.No. 3 (xii) of the Notification No. 11/2017 (Central Tax Rate) dated 28-06-2017, as amended.

Rate of tax (service)— The applicant sought advance ruling in respect of the rate of GST applicable on erection and commissioning of lifts / elevators (escalators) for domestic use. The applicant has not raised any question with regard to supply of the said lifts / elevators, in the instant application. 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 covered under SAC 995466. Held that— The rate of GST applicable to erection and commissioning of lifts / escalators installed for domestic use is 18%, as the said services are covered under Lift and escalator installation services, falling under SAC 995466, in terms of Sl.No. 3 (xii) of the Notification No. 11/2017 (Central Tax Rate) dated 28-06-2017, as amended.
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