Rate of gst
This query is : Resolved
25 October 2017
We are in business of electrical servicing job works (like, cable laying, panel connection and designing of LT & HT Units etc.) of different projects. What GST Rate will impose on such Electrical Servicing Job Works (except material & including material)
26 October 2017
Hi Manuj,
pls download CBEC GST RATE FINDER in app from Play store & you can get all GST rates & HSN codes.
It ia not possible to give RATE. as rate will be supported by HSN SAC code
19 July 2025
Nature of Work You Described:
You’re doing activities like:
Cable laying
Panel connection
Designing of LT (Low Tension) & HT (High Tension) units
Electrical servicing — may include both labour and material
📌 GST Rate Classification
Type of Work GST Rate HSN/SAC Code
Pure Labour Contract for Government work 12% 9954
Composite Job Work (includes labour + material) – for private or commercial projects 18% 9954
Job Work related to electrical equipment (specific job work under 9988) Usually 18% 9988 or 9954
🧾 Interpretation Based on Your Case:
Since your job involves electrical servicing, design, cable laying, panel work (not limited to labour only), and may include both materials and labour, it will be classified as a composite supply of works contract.
✅ GST Rate Applicable: 18%
📘 Nature: Composite Works Contract (labour + material)
⚙️ SAC Code: Likely 9954 (Construction and related engineering services)
🔍 Special Case – Government Contracts
If you are executing these services for Government departments under a pure labour contract, you might be eligible for 12% GST.
But if materials are involved or the client is private, 18% GST applies.
📘 Summary
Scenario GST Rate
Pure labour electrical service (Govt) 12%
Electrical job work (labour + material) 18%
Private/commercial contracts 18%
You’re doing activities like:
Cable laying
Panel connection
Designing of LT (Low Tension) & HT (High Tension) units
Electrical servicing — may include both labour and material
📌 GST Rate Classification
Type of Work GST Rate HSN/SAC Code
Pure Labour Contract for Government work 12% 9954
Composite Job Work (includes labour + material) – for private or commercial projects 18% 9954
Job Work related to electrical equipment (specific job work under 9988) Usually 18% 9988 or 9954
🧾 Interpretation Based on Your Case:
Since your job involves electrical servicing, design, cable laying, panel work (not limited to labour only), and may include both materials and labour, it will be classified as a composite supply of works contract.
✅ GST Rate Applicable: 18%
📘 Nature: Composite Works Contract (labour + material)
⚙️ SAC Code: Likely 9954 (Construction and related engineering services)
🔍 Special Case – Government Contracts
If you are executing these services for Government departments under a pure labour contract, you might be eligible for 12% GST.
But if materials are involved or the client is private, 18% GST applies.
📘 Summary
Scenario GST Rate
Pure labour electrical service (Govt) 12%
Electrical job work (labour + material) 18%
Private/commercial contracts 18%
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