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Ancillary Services by Builders Post-Completion Not Composite Supply; 18% GST Applicable u/s 8, CGST Act 2017.

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....Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by builders, after completion certificate - 'the ancillary services' would not be considered as a 'composite supply' naturally bundled with 'Construction Services under Section 8 of CGST and RGST Act, 2017. The applicable rate of GST on 'the ancillary services' would be as per the SAC prescribed under Notification No. 11/2017 CT (R) dated 28.6.2017 and are liable to GST @ 18%. Further, the applicant has to pay GST on the entire consideration received as charges on account of 'the ancillary services', without any abatement. - AAR....

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Ancillary Services by Builders Post-Completion Not Composite Supply; 18% GST Applicable u/s 8, CGST Act 2017.