Case LawGST-ARA- 68/2019-20/B-52
Puranik Builders Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 27, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Charges other than construction services will attract 18% GST
ClassificationComposite Supply
Summary
The ‘Construction services’ and the ‘other services’ (Water connection charges,Advance maintenance, Club house maintenance, Infrastructure charges, Legal fees etc) provided by the applicant are not naturally bundled and are no…
Judgement
The present application has been flied under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Puranik Builders Ltd. , the applicant, seeking an advance ruling in respect of the following questions.- (a) Whether the Other Charges received by the co…