Court :
Maharashtra Authority for Advance Ruling (MAAR)
Brief :
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.
Citation :
Order No. GST-ARA-68/2019-20/B-52 dated August 27, 2021
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