Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Classification of services - composite supply or not - services ...

GST

August 31, 2021

Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' - “Other Charges” received will not be treated as consideration for construction services of the Company and is not classified under SAC 9954 along with the main residential construction services. - The 'other charges' will be treated as consideration received against supply of independent service(s) of the respective heads. - Liable to GST @18% - AAR

View Source

 


 

You may also like:

  1. Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along...

  2. Classification of supply - supply of goods along-with supply of services - Composite Supply u/s 2(30) of the GST Act - supplies as that of the applicant’s should be...

  3. Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable...

  4. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

  5. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

  6. Classification of supply - online and offline tendering - do not qualify as goods - both should be considered as Supply of Services under the residual Services Heading 9997

  7. Classification of supply - composite supply of goods and services - services provided by the Applicant under the ICT @ School Project - Benefit of exemption not...

  8. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

  9. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  10. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

 

Quick Updates:Latest Updates