 are treated as works contracts under GST and the applicable tax rate. Know the conditions and exemptions.){kind=link}
Question: Would a Centralized Air Conditioning (e.g. HVAC) be works contract, liable to 18% GST?
Answer: If the HVAC or the centralized air condition is supplied along with installation as a bundled package, then it will fall within the ambit of works contract as defined in the section 2 (119) of the CGST Act, 2017 and, therefore, it will be exigible to GST @ 18% under the Heading 9954.