https://www.taxtmi.com/caselaws?id=387608 The Authority classified services provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited and by the building owner to Sri DMS Hospitality Private Limited under SAC 997212, taxable at 18%. The exemption for renting residential dwellings under GST Notification No. 12/2017 was deemed inapplicable as the premises were non-residential. EMI charges were considered a supply of goods taxable under the CGST Act, while security services were classified under SAC 998529, also taxable at 18%. The ruling provided detailed analysis of agreements and GST provisions to determine tax liability. en-us Wed, 25 Sep 2019 00:00:00 +0530 Sat, 18 Jan 2020 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387608 The Authority classified services provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited and by the building owner to Sri DMS Hospitality Private Limited under SAC 997212, taxable at 18%. The exemption for renting residential dwellings under GST Notification No. 12/2017 was deemed inapplicable as the premises were non-residential. EMI charges were considered a supply of goods taxable under the CGST Act, while security services were classified under SAC 998529, also taxable at 18%. The ruling provided detailed analysis of agreements and GST provisions to determine tax liability. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387608