Puranik Builders Ltd ., In re
Date: March 30, 2023
Subject Matter
Only Services not inextricably linked to construction services such as 'Club House Maintenance' attract 18% GST. AAR ruling partially upheld.
Summary
Charges in respect of some services such as Water connection charges, Electric meter installation and deposit for meter, Development charges, Legal fees are inextricably linked to construction services. These aforesaid services are considered a…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Proceedings under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is m…