Maintenance Charges for Common Facilities Are Taxable Under GST; Incidental Fees Also Subject to Taxation.

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....Taxability - incidental charges - Maintenance charges for usage of common facilities - as the principal supply i.e maintenance service and PIDP are taxable, interest and penalty collected towards rendering such services will also form part of the value of supply and liable to be tax appropriately in consonance with the principal supply. - AAR....