‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%

In re Puranik Builders Ltd. (GST AAR Maharashtra) 18% GST payable on other services not naturally bundled with Construction services M/s Puranik Builders Pvt. Ltd (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. (other charges) are to be treated as  consideration for construction services of the Company and classified along with the main residential construction s...