% of tax applicable for repair and service of swimming pool

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Dear sir,

I would like to know about % of tax applicable for service and repair of Fibreglass swimming pool.

Pool contains water filter control panel and lights.

please do the needful.

With advance thanks
Pradeep Kumar T V
Replies (1)

998597: Landscape care and maintenance services @ 18%

As per explanatory notes to the scheme of classification of services:

This service code includes planting, care and maintenance services of parks and gardens for private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, façade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling.


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