https://www.taxtmi.com/caselaws?id=418850 The AAR Rajasthan held that ancillary services charged by builders (JDA lease charges, electrification charges, sewage treatment plant charges, non-refundable IFMS, and club membership) are not naturally bundled with construction services and constitute separate independent supplies. These ancillary services attract GST at 18% under their respective SAC codes rather than the concessional rate applicable to construction services. The authority rejected the applicant's claim for composite supply treatment, ruling that ancillary services are taxable separately as they are not supplied in conjunction with construction services in ordinary business course. Input tax credit is available on expenses for providing ancillary services. en-us Fri, 26 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418850 The AAR Rajasthan held that ancillary services charged by builders (JDA lease charges, electrification charges, sewage treatment plant charges, non-refundable IFMS, and club membership) are not naturally bundled with construction services and constitute separate independent supplies. These ancillary services attract GST at 18% under their respective SAC codes rather than the concessional rate applicable to construction services. The authority rejected the applicant's claim for composite supply treatment, ruling that ancillary services are taxable separately as they are not supplied in conjunction with construction services in ordinary business course. Input tax credit is available on expenses for providing ancillary services. Case-Laws GST Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418850