Question a:- (i) Whether the Other Charges received by the company will be treated as consideration for construction services of the Company and classified under HSN 9954 along with the main residential construction services of the Company or
(ii) Whether the same will be treated as consideration for independent service(s) of the respective head?
Question:- (b) Consequently, what will be the applicable effective rate of GST on services underlying the Other Charges?
States/UT
Order No. & Date
GST-ARA- 68/2019-20/B- 52 Mumbai dated 27.08.2021
Order date
27-08-21
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Category
97(2)(a)
Year