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- Whether charges for 'Ancillary Services' viz. lease charges, electrification charges etc. recovered by Builder is taxable as 'construction services' or as 'independent services' ?
Whether charges for 'Ancillary Services' viz. lease charges, electrification charges etc. recovered by Builder is taxable as 'construction services' or as 'independent services' ?
Issue Favourable to Tax Payer ?:- yes
Held - As far as the consideration separately shown to have been collected towards basic infrastructure charges, it is seen that the same are done .....
Issue Favourable to Tax Payer ?:- no
Held - In our opinion, the 'Construction services' and the 'ancillary services' provided by the applicant are not naturally bundled and are not sup.....
Issue Favourable to Tax Payer ?:- no
Held - The 'Construction services' and the 'other services' provided by the applicant are not naturally bundled and are not supplied in conjunction.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?