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?

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.