https://www.taxtmi.com/article/detailed?id=10055 The agreements styled as leases for flats entered during construction, featuring substantial advance and slab-wise payments prior to possession and clauses inconsistent with normal leases, were characterised not as renting of residential dwellings but as agreements for construction akin to works contracts. Consequently the supply was treated as a composite supply of works contract and held taxable under GST rather than falling within renting/leasing of residential accommodation. en-us Mon, 25 Oct 2021 10:42:05 +0530 Mon, 25 Oct 2021 10:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10055 The agreements styled as leases for flats entered during construction, featuring substantial advance and slab-wise payments prior to possession and clauses inconsistent with normal leases, were characterised not as renting of residential dwellings but as agreements for construction akin to works contracts. Consequently the supply was treated as a composite supply of works contract and held taxable under GST rather than falling within renting/leasing of residential accommodation. Articles Goods and Services Tax - GST Mon, 25 Oct 2021 10:42:05 +0530 https://www.taxtmi.com/article/detailed?id=10055