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A subcontractor queried whether the reverse charge mechanism should be applied to the supply of appliances and kitchen installation in a project. The DGT ruled that kitchen and appliance installation constitutes construction work if it achieves a specific result, meaning the reverse charge applies in new construction cases; however, the standalone supply of appliances does not qualify.
Question raised: Application of the reverse charge mechanism to the transaction, in the case of the supply of appliances and the assembly of kitchens classified as a construction or renovation work on buildings.
The reverse charge mechanism applies to the supply with installation of goods in newly constructed buildings for a recipient who is a businessperson or professional. The assembly of kitchen furniture and appliances constitutes a works contract if it goes beyond mere making available and seeks a specific result. The supply of materials without installation does not constitute a works contract. The delivery of appliances is taxed at 21%, whereas the installation of kitchen furniture in buildings intended for residential use is taxed at 10%.
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