https://www.taxtmi.com/caselaws?id=789285 A linked villa construction and land-sale arrangement is treated under GST as a composite supply of construction service, because the buyer receives a completed villa and outsourcing of actual construction does not alter the supplier's direct taxable supply. The service falls under Heading 9954(ia) under the real-estate entry in Notification No. 11/2017-Central Tax (Rate), rather than the residual heading, and attracts CGST 3.75% plus SGST 3.75%. For valuation, the notified mechanism applies: one-third of the total amount charged is deemed to be land value where the supply involves transfer of land or undivided share of land. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789285 A linked villa construction and land-sale arrangement is treated under GST as a composite supply of construction service, because the buyer receives a completed villa and outsourcing of actual construction does not alter the supplier's direct taxable supply. The service falls under Heading 9954(ia) under the real-estate entry in Notification No. 11/2017-Central Tax (Rate), rather than the residual heading, and attracts CGST 3.75% plus SGST 3.75%. For valuation, the notified mechanism applies: one-third of the total amount charged is deemed to be land value where the supply involves transfer of land or undivided share of land. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789285