Supplying fitted assets on hire treated as mixed supply, taxable at 18% GST under serial no.17(viii).

Supplying fitted assets on hire treated as mixed supply, taxable at 18% GST under serial no.17(viii).Case-LawsGSTAAR held that the applicant’s activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services,

Supplying fitted assets on hire treated as mixed supply, taxable at 18% GST under serial no.17(viii).
Case-Laws
GST
AAR held that the applicant's activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services, as the applicant remains the legal owner and only grants access to utilities without transfer of possession. The installed assets, having become integral to the building, lose their character as movable goods; therefore, the supply i

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