GST Rates on Residential Apartment Sales: 12% for Linked Services, 18% for Independent Charges per AAAR Guidelines.

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Full Text of the Document

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....Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in respect of some services are inextricably linked while other services are independently provided to the customer. The dominant intention test and principles for determination of naturally bundled services point out the independent nature of some of the services - the rate of tax on the inextricably linked services would be 12%. - Rate of GST is 18% on other charges - AAAR....