https://www.taxtmi.com/caselaws?id=782164 The AAR held that the applicant, as legal owner of fitted assets installed in a building, provides leasing or renting services by granting access to utilities without transferring possession of the assets. The assets, once attached to the building, lose their character as movable goods, so the activity is not leasing or renting of goods. The various services are charged under a single per sq. ft. rate, but no principal supply or naturally bundled supplies could be identified; therefore, the arrangement constitutes a mixed supply. Consequently, the services fall under serial no. 17(viii) of Notification No. 11/2017-Central Tax (Rate) and are liable to GST at 18%. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782164 The AAR held that the applicant, as legal owner of fitted assets installed in a building, provides leasing or renting services by granting access to utilities without transferring possession of the assets. The assets, once attached to the building, lose their character as movable goods, so the activity is not leasing or renting of goods. The various services are charged under a single per sq. ft. rate, but no principal supply or naturally bundled supplies could be identified; therefore, the arrangement constitutes a mixed supply. Consequently, the services fall under serial no. 17(viii) of Notification No. 11/2017-Central Tax (Rate) and are liable to GST at 18%. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782164