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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Taxability - incidental charges - Maintenance charges for usage ...

GST

August 29, 2023

Taxability - incidental charges - Maintenance charges for usage of common facilities - as the principal supply i.e maintenance service and PIDP are taxable, interest and penalty collected towards rendering such services will also form part of the value of supply and liable to be tax appropriately in consonance with the principal supply. - AAR

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