GST - Modular Kitchen

What would GST be for modular kitchen manufacturers if we buy plywood, laminate it, make it into panels and install it in a customer’s house?

There are 2 possible classifications of GST based on your nature of business

It is less likely that you have ready made structures or furniture which the customer will buy, modular kitchen involves an array of services and goods including designing, labour, goods, transport and installation, may be after sale service like warranty.

In such case it will be covered under works contract

As per clause 119 of section 2 of CGST Act, 2017 - Works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract

Works contract is deemed as a service and falls under SAC 9954 and GST at 18% is leviable on such contracts

Another possibility is:

If you are into manufacture of modular kitchen furniture and sales, where in

a. The furniture is designed in advance and only sales and installation is effected at the point of sale,

b. If the installation is only to facilitate the use of the furniture, and it should not be erecting the furniture in the customers place.

c. The sale transaction shall end at the point of sale only, and installation shall not be relevant to passing of property in goods

Then you can consider it under heading 9403. However, GST is still leviable at 18% only