Construction Services Not Composite Supply: Other Charges Taxed Separately at 18% GST, Not Under SAC 9954.

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....Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' - “Other Charges” received will not be treated as consideration for construction services of the Company and is not classified under SAC 9954 along with the main residential construction services. - The 'other charges' will be treated as consideration received against supply of independent service(s) of the respective heads. - Liable to GST @18% - AAR....