Supply and services in the PWD department

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If a dealer has supplied and serviced air conditioners in PWD, then what percentage of GST should be levied on it in 2021
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The GST rate for air conditioners and related services in India is as follows: - Air conditioners (machines): - 28% GST (effective rate: 24.5% after 1/3rd abatement for input tax credit) - Services (installation, maintenance, repair, etc.): - 18% GST (effective rate: 15% after 33% abatement for input tax credit) However, if the air conditioners are supplied and installed in a government building or a government-funded project like PWD (Public Works Department), a lower GST rate may apply: - 12% GST (effective rate: 10.2% after 15% abatement for input tax credit) Please note that GST rates are subject to change, and specific exemptions or concessions may apply. It's always best to consult a chartered accountant or tax professional for the most up-to-date advice on GST rates and regulations. Additionally, you can visit the official GST website or contact the GST helpdesk for further clarification.

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