Preferential location service for a flat will attract 18% GST

Haryana AAAR says PLS different from construction, disposes of DLF’s plea The Appellate Authority for Advance Rulings (AAAR) of Haryana has said preferential location service (PLS) is different from construction and will attract GST at the rate of 18 per cent. “PLS collected along with consideration for sale of properties attracts GST rate of 18 per cent where sale/transfer of constructed property…