https://www.taxtmi.com/caselaws?id=411653 The "Other Charges" collected by the applicant in relation to construction and sale of residential apartments were determined not to be naturally bundled with the main construction services, but rather treated as independent services under respective heads. As such, these charges were classified under different SAC codes and subjected to an 18% GST rate without any abatement, as per Notification No. 11/2017. The ruling clarified that the charges did not form a composite supply with construction services and required separate taxation treatment. en-us Fri, 27 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411653 The "Other Charges" collected by the applicant in relation to construction and sale of residential apartments were determined not to be naturally bundled with the main construction services, but rather treated as independent services under respective heads. As such, these charges were classified under different SAC codes and subjected to an 18% GST rate without any abatement, as per Notification No. 11/2017. The ruling clarified that the charges did not form a composite supply with construction services and required separate taxation treatment. Case-Laws GST Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411653