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

Case Laws 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

← Previous Next →

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

Case Laws GST

August 31, 2021

You may also like:

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

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment...

Classification of supply - composite supply of services or not - health care services - if composite amount is not charged from the patient. and if the cost of medicines...

Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by...

The work order issued by the Rajasthan Housing Board for construction of Residential houses by the appellant is a composite contract, which involves both supply of...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual...

Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,...

Composite supply or not - Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System where in both goods and...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant...

Quick Updates: