GST on Residential flat along with Modular Kitchen

[shwetal oswal]

Will the sale of Residential Flat (before completion) along with Modular Kitchen and other furniture be treated as Composite supply or Mixed Supply?

[KASTURI SETHI]

In my view, it is composite supply.

[Shilpi Jain]

If the modular kitchen is given by way of a separate contract and is done on a specific request then it would be liable at 18% and may not be a composite supply.

[KASTURI SETHI]

In that situation, I fully agree with Madam Shilpi Jain.

[YAGAY and SUN]

In our view since the Modular Kitchen is sold before obtaining the OC/CC, therefore separation of contract will not be possible therefore, it will be treated as composite contract and GST will be applicable accordingly.

AI Summary

Composite supply may apply to a residential flat bundled with a modular kitchen unless the kitchen is contracted separately.
Whether a residential flat sold together with a modular kitchen and furniture is a composite supply or mixed supply depends on the contractual arrangement: bundled, indivisible transfers before completion tend to be treated as composite with the principal element (the flat) determining GST treatment; a modular kitchen supplied under a separate, buyer requested contract may be taxed separately.