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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Classification of supply - Composite supply or not - leasing of ...

Case Laws     GST

April 2, 2021

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 with basic amenities, in the instant case, is covered under accommodation services falls under SAC 996311 and hence would qualify as composite supply under Section 2(30) of the CGST/KGST Act, 2017- AAR

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