GST on Cold Storage Refrigeration Machinery
Query (Issue) Started By: – Ayush Kathuria Dated:- 12-9-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 15 Replies
GST
Dear Sir
We are from Refrigeration industry and we supply machinery for cold storage.
Can you please let us know that according to new notification for works contracts, the new GST rate applicable on the refrigeration machinery and its installation will be 12% or not?
Thanks in Advance.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 120 of Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 are classifiable under heading 8418 attracting gst @14%.
Reply By Ayush Kathuria:
The Reply:
Thanks but I think the machinery supply will come under Works Contract as metioned in below link:
https:
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perty as per various case laws pertaining pre-GST era.. You can raise the issue before GST Council and you may get benefit.
Reply By Ayush Kathuria:
The Reply:
Thank you Sethi Ji,
Is it for govt. Jobs only??
There is no mentioning of govt works contract with the cold storage part of the notification, it is mentioned with the other parts only.
Reply By KASTURI SETHI:
The Reply:
Cold storage services are separately classified and not under WCS. When GST rate was reduced from 18 % to 12 %, see the notification all pertain to Govt..
Reply By Ayush Kathuria:
The Reply:
Yes sir, i am talking with reference to govt notification. Can you please give your comments on the notification in the below given link?
Reference: Point (v) part (e)
Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017
Reply By KASTURI SETHI:
The Reply:
Yes, Sir. I shall visit the link and opine today.
Reply By KASTURI SETHI:
The Reply:
In pre-GST era, as per Notification No.24/12-ST da
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r to the Chairperson, GST Council, New Delhi. Complete address along with email ID is available on internet/Google. Just type GST Council and all details will appear.
Reply By Ayush Kathuria:
The Reply:
Ok. Thanks a lot.
Reply By Manish Sulakshane:
The Reply:
Dear Sir
We are from Refrigeration industry and we supply machinery for cold storage.
Can you please let us know that according to new notification for works contracts, the new GST rate applicable on the refrigeration machinery and its installation will be 12% or not?
Reply By Manish Sulakshane:
The Reply:
We are manufacturer of Air Cooling Units, Evaporative Condensers, Dry Fluid Coolers, registered with HSN 8418. As per the HSN Code our products attract GST at 28%.
Our competitors who are manufacturing similar products quoting our customers with 2 options
a) Supply of Units only @ GST 28% and
b) Turnkey for supply, errection & commissioning at GST @ 12% only after recent GST Notification. Can we also supply it a per o
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