Supply and services in the PWD department

If a dealer has supplied and serviced air conditioners in PWD, then what percentage of GST should be levied on it in 2021
Replies (1)

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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