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Building Completion and Finishing Services is Single Service, attracts 18% GST: AAR [Read Order]

Single Service - GST - AAR - Taxscan

The Maharashtra Authority for Advance Ruling (AAR) on filing an application by the applicant Shapoorji Pallonji and Company Private Limited address the issues and held that building completion and finishing services will be regarded as a single service and not the separate services and 18% GST will be applicable.

The application is filed by the applicant namely Shapoorji Pallonji and Company Private Limited, who is the contractor at Joyville, Vihar. It filed an application under Section 97 of CGST Act and MGST Act raising the question of whether the building completion and finishing services be regarded as a separate service or not and application consists of the question pertaining to the rate of the GST applicable to contracting services that do not fit under the criteria of low-cost houses.

While addressing the issues the bench comprising of P. Vinitha Sekhar, Addl. Commissioner of Central Tax and A.A. Chahure, Joint Commissioner of State Tax held that the applicant was eligible for the concessional rates of GST. Further, the bench also held that both building completion and finishing services are regarded as a single service and not a separate service. The bench stated that 18% of GST will be applicable in the case of contracting services that do not fit in the criteria of low-cost houses.

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