Richwell Enterprises Private Limited ., In re
Date: November 26, 2021
Subject Matter
'Ancillary services' would not be considered as a ‘composite supply’ naturally bundled with ‘Construction Service'. Attract 18% GST.
Summary
The consideration for providing the construction services by way of construction of residential unit and the consideration for the ancillary services (i.e. other charges collected) are considerations against separate independent services being provid…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…