Preferential location service taxable when a builder or authorised person secures premium positioning that attracts extra payment. Preferential location services by a builder or any person authorised by the builder are taxable when they provide a location or development advantage that attracts extra payment over the basic sale price; exclusions include services covered by specified sub-clauses and services relating to parking places. The recipient is any person and the provider is the builder or an authorised representative.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Preferential location service taxable when a builder or authorised person secures premium positioning that attracts extra payment.
Preferential location services by a builder or any person authorised by the builder are taxable when they provide a location or development advantage that attracts extra payment over the basic sale price; exclusions include services covered by specified sub-clauses and services relating to parking places. The recipient is any person and the provider is the builder or an authorised representative.
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