/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
In M/s Puranik Builders Pvt. Ltd. [Order No. GST-ARA-68/2019-20/B-52 dated August 27, 2021], M/s Puranik Builders Pvt. Ltd (“the Applicant”) has sought clarification on the issue of whether the charges other than that of consideration of main construction activity - like water connection charges, club house maintenance charges, share of municipal taxes, infrastructure charges, club house charges etc. (“the other charges”) are to be treated as consideration for construction services of the Company and classified along with the main residential construction services of the Company or whether it would be treated as consideration for independent services of the respective head. Consequently, what will be the applicable effective rate of Goods and Services Tax (“GST”) on services underlying the Other Charges.
The Hon’ble Maharashtra Authority for Advance Ruling (“MAAR”) noted that when the question arose to pay stamp duty, the Applicant did not treat these Other Charges as part of main supply, however when it came to payment of GST, the Applicant contended those other charges to be a part and parcel of main construction service. The party cannot be permitted to shift stands as per their convenience.
Observed, the “Other Charges” are different from the service of construction of residential flats. It cannot be said to be naturally bundled and supplied in conjunction with each other. The amount and consideration is separately for different services. Therefore, the Other Charges are not covered under “Composite Supply of Services”.
Further observed, the Other Charges are held taxable as per their SAC under the GST Act, at 18% in terms of the respective and appropriate entries in Notification No.11/2017 CT (R) dated June 28, 2017 (“Services Rate Notification”) as they are covered under services, other than construction services.
Online GST Course by Bimal Jain
Recorded: Certified Advanced GST Course
Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.
For Registration:- https://cutt.ly/hxjl5Cu
Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)
Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)
For Registration:- https://cutt.ly/pvw7mzl
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
In Union of India v. M/s Cummins Technologies India Pvt Ltd and Ors etc. [Transfer Petitions(Civil) Nos.1481-1482/2021 dated September 20, 2021] , the current transfer petitions have been filed
In M/S. ASR Hospitals (India) Pvt. Ltd. v. State of Andhra Pradesh and Ors. [W.P. No. 17415 of 2021 dated September 22, 2021], Andhra Pradesh Medical Services Infrastructure Development Corporation
In M/S. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax [W.P. (C) No. 15265 of 2021 dated October 04, 2021], M/S. Bright Star Plastic Industries ("the Petitioner") has filed
In Naveen Kasera alias Naveen Agarwal v. Union of India Secretary Ministry of Finance W.P.(CRL) 630/2021 dated September 30, 2021] the current writ petition has been filed by Naveen Kasera alias
In M/S. Ghadshyam Enterprises v. Commissioner Central Goods & Services Tax [Service Tax Appeal No. 50783 of 2020 (SM) dated August 18, 2021], M/S. Ghadshyam Enterprises ("the Appellant") filed