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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification of supply - construction and guaranteed lease - ...


Construction and Lease Services Classified as 'Mixed Supply' Under GST; Not Naturally Bundled or Conjointly Supplied.

February 18, 2019

Case Laws     GST     AAR

Classification of supply - construction and guaranteed lease - since both these services are capable of being provided independent of each other, these cannot be understood to be naturally bundled and supplied conjointly in the ordinary course of business. Therefore, the applicant has/is providing ‘Mixed Supply’

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