https://www.taxtmi.com/caselaws?id=771233 Construction of units on leased land for prospective clients is taxable as a construction service, and the manner of payment, whether lump sum or periodic, does not change GST liability. The lower-rate apartment-for-sale entry is inapplicable where the units are intended for sub-lease, sub-let or assignment rather than sale, so the residuary construction-service rate applies; however, one-third deduction towards land remains available for valuation where the transaction involves transfer of land or undivided share by lease or sublease. The activity is not an accommodation service eligible for exemption. Monthly or annual maintenance charges are separately taxable at 18%. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771233 Construction of units on leased land for prospective clients is taxable as a construction service, and the manner of payment, whether lump sum or periodic, does not change GST liability. The lower-rate apartment-for-sale entry is inapplicable where the units are intended for sub-lease, sub-let or assignment rather than sale, so the residuary construction-service rate applies; however, one-third deduction towards land remains available for valuation where the transaction involves transfer of land or undivided share by lease or sublease. The activity is not an accommodation service eligible for exemption. Monthly or annual maintenance charges are separately taxable at 18%. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771233