‘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

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