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GST rate of Electrical works contract

Shinoj Davis (112 Points)

21 September 2017

could i know what's the gst rate of electrical works contract , is it 12% or 18% ?.

thanks & regards
Shinoj

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5 Replies

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 21 September 2017

The definition of works contract in section 2(119) includes installation service. Electrical installation service is covered under SAC 99546. It attracts GST @ 18% unless exempted by some notification.

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Shinoj Davis (112 Points)
Replied 21 September 2017

Thank you

ishika (CA) (287 Points)
Replied 21 September 2017

995461 (SAC code) Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18% gst rate is applicable on electrical works contract.