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
\nWe are from Refrigeration industry and we supply machinery for cold storage.
\nCan 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?
\nThanks in Advance.
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nAccording 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%.
\nReply By Ayush Kathuria:
\nThe Reply:
\nThanks but I think the machinery supply will come under Works Contract as metioned in below link:
\nhttps:<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\nReply By Ayush Kathuria:
\nThe Reply:
\nThank you Sethi Ji,
\nIs it for govt. Jobs only??
\nThere is no mentioning of govt works contract with the cold storage part of the notification, it is mentioned with the other parts only.
\nReply By KASTURI SETHI:
\nThe Reply:
\nCold 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..
\nReply By Ayush Kathuria:
\nThe Reply:
\nYes sir, i am talking with reference to govt notification. Can you please give your comments on the notification in the below given link?
\nReference: Point (v) part (e)
\nNotification No. 20\/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017
\nReply By KASTURI SETHI:
\nThe Reply:
\nYes, Sir. I shall visit the link and opine today.
\nReply By KASTURI SETHI:
\nThe Reply:
\nIn pre-GST era, as per Notification No.24\/12-ST da<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReply By Ayush Kathuria:
\nThe Reply:
\nOk. Thanks a lot.
\nReply By Manish Sulakshane:
\nThe Reply:
\nDear Sir
\nWe are from Refrigeration industry and we supply machinery for cold storage.
\nCan 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?
\nReply By Manish Sulakshane:
\nThe Reply:
\nWe 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%.
\nOur competitors who are manufacturing similar products quoting our customers with 2 options
\na) Supply of Units only @ GST 28% and
\nb) Turnkey for supply, errection & commissioning at GST @ 12% only after recent GST Notification. Can we also supply it a per o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n