Will the sale of Residential Flat (before completion) along with Modular Kitchen and other furniture be treated as Composite supply or Mixed Supply?
GST on Residential flat along with Modular Kitchen
shwetal oswal
Debate on GST: Is Selling a Flat with Modular Kitchen a Composite Supply or Taxed Separately at 18%? A discussion focused on the GST implications of selling a residential flat with a modular kitchen and other furniture before completion. One participant argued it should be treated as a composite supply, while another suggested that if the modular kitchen is provided under a separate contract upon request, it should be taxed at 18% and not considered composite. A third contributor agreed with the composite supply view if the kitchen is sold before obtaining occupancy or completion certificates, indicating the separation of contracts is not feasible. (AI Summary)