18% GST on Service of Hiring of Fitted Assets such as A/C, Fire Sprinkler, DG Sets and Electric Installations: AAR [Read Order]

The AAR ruled that the supply of services concerning the Applicant constitutes leasing or rental services

By Avinash Kurungot - On March 4, 2025 5:02 pm - 2 mins read

GST on Service - Service of Hiring - Fitted Assets - Fire Sprinkler - DG Sets and Electric Installations - DG Sets - Electric Installation - AAR - taxscan

In a recent ruling, the West Bengal Authority for Advance Ruling (AAR) held that the hiring of fitted assets, including air-conditioning systems, fire sprinklers, Diesel Generator (DG) sets, and electric installations, is classified as leasing or rental services and is subject to a Goods and Services Tax (GST) of 18%. The ruling was made by…

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