https://www.taxtmi.com/caselaws?id=792156 Preferential location charges collected with consideration for construction services were treated as part of the composite supply of construction service, not as a separate taxable levy. A later GST Council recommendation and the Government's clarification under Section 168(1) stated that such charges form part of the consideration for construction services where construction is the principal supply. That clarification was held to reflect and confirm the legal position, bind departmental authorities, and operate retrospectively. On that basis, the contrary advance ruling and appellate order were quashed. en-us Wed, 13 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792156 Preferential location charges collected with consideration for construction services were treated as part of the composite supply of construction service, not as a separate taxable levy. A later GST Council recommendation and the Government's clarification under Section 168(1) stated that such charges form part of the consideration for construction services where construction is the principal supply. That clarification was held to reflect and confirm the legal position, bind departmental authorities, and operate retrospectively. On that basis, the contrary advance ruling and appellate order were quashed. Case-Laws GST Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792156