https://www.taxtmi.com/caselaws?id=436129 The AAAR Maharashtra examined whether various charges collected by a developer for residential apartment sales constitute a composite supply or independent services. The authority determined that charges such as advance maintenance, club house fees, municipal taxes, share money, application fees, and infrastructure charges are independent services not inextricably linked to apartment construction. These services remain identifiable separately and can be provided even after completion certificate issuance. The authority applied the dominant intention test and naturally bundled services principles, concluding that while some services are inextricably linked to construction (taxable at 12%), others are independent supplies requiring separate classification under respective HSN codes. Appeal was allowed in part. en-us Thu, 30 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436129 The AAAR Maharashtra examined whether various charges collected by a developer for residential apartment sales constitute a composite supply or independent services. The authority determined that charges such as advance maintenance, club house fees, municipal taxes, share money, application fees, and infrastructure charges are independent services not inextricably linked to apartment construction. These services remain identifiable separately and can be provided even after completion certificate issuance. The authority applied the dominant intention test and naturally bundled services principles, concluding that while some services are inextricably linked to construction (taxable at 12%), others are independent supplies requiring separate classification under respective HSN codes. Appeal was allowed in part. Case-Laws GST Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436129