Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
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