https://www.taxtmi.com/caselaws?id=756528 The AAR Maharashtra rejected the appellant's rectification application regarding GST classification of other charges collected from flat customers. The appellant sought to treat these charges as independent services rather than part of construction services under HSN Code 9954. The AAR held that no error was apparent on record warranting rectification under Section 102 of CGST Act 2017, as the issue involved debatable points of law rather than obvious mistakes. The authority maintained that excess GST collected must be refunded to customers before filing refund claims to prevent unjust enrichment, emphasizing equity among flat buyers across different projects and timeframes. en-us Mon, 22 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756528 The AAR Maharashtra rejected the appellant's rectification application regarding GST classification of other charges collected from flat customers. The appellant sought to treat these charges as independent services rather than part of construction services under HSN Code 9954. The AAR held that no error was apparent on record warranting rectification under Section 102 of CGST Act 2017, as the issue involved debatable points of law rather than obvious mistakes. The authority maintained that excess GST collected must be refunded to customers before filing refund claims to prevent unjust enrichment, emphasizing equity among flat buyers across different projects and timeframes. Case-Laws GST Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756528