https://www.taxtmi.com/highlights?id=62143 Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by builders, after completion certificate - 'the ancillary services' would not be considered as a 'composite supply' naturally bundled with 'Construction Services under Section 8 of CGST and RGST Act, 2017. The applicable rate of GST on 'the ancillary services' would be as per the SAC prescribed under Notification No. 11/2017 CT (R) dated 28.6.2017 and are liable to GST @ 18%. Further, the applicant has to pay GST on the entire consideration received as charges on account of 'the ancillary services', without any abatement. - AAR en-us Fri, 25 Feb 2022 08:35:16 +0530 Fri, 25 Feb 2022 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62143 Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by builders, after completion certificate - 'the ancillary services' would not be considered as a 'composite supply' naturally bundled with 'Construction Services under Section 8 of CGST and RGST Act, 2017. The applicable rate of GST on 'the ancillary services' would be as per the SAC prescribed under Notification No. 11/2017 CT (R) dated 28.6.2017 and are liable to GST @ 18%. Further, the applicant has to pay GST on the entire consideration received as charges on account of 'the ancillary services', without any abatement. - AAR Highlights GST Fri, 25 Feb 2022 08:35:16 +0530 https://www.taxtmi.com/highlights?id=62143