https://www.taxtmi.com/caselaws?id=379583 The case addressed the admissibility and taxation treatment of a joint venture's provision of construction services bundled with other services in real estate projects. The ruling confirmed that the provision constituted a composite supply, with construction service as the principal supply. The entire value of the composite supply was deemed as the supply of construction service for taxation purposes, in accordance with the relevant Notification under the GST Act. This judgment provides clarity on handling composite supplies in real estate projects, highlighting the importance of identifying the dominant element in such supply arrangements for tax assessment. en-us Thu, 02 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379583 The case addressed the admissibility and taxation treatment of a joint venture's provision of construction services bundled with other services in real estate projects. The ruling confirmed that the provision constituted a composite supply, with construction service as the principal supply. The entire value of the composite supply was deemed as the supply of construction service for taxation purposes, in accordance with the relevant Notification under the GST Act. This judgment provides clarity on handling composite supplies in real estate projects, highlighting the importance of identifying the dominant element in such supply arrangements for tax assessment. Case-Laws GST Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379583