Shanti Prime Publication Pvt. Ltd.
Composite Supply — Whether the transaction between Applicant and lessee is outside the purview of GST as a transaction in immovable property?
The transaction between Applicant and lessee is taxable under GST. It is not a transaction in immovable properly.
If not, what is the appropriate classification and rate of GST?
The transaction is a composite supply of works contract as defined in clause 119 of Section 2 of the CGST Act, 2017 and classifiable under CH 9954 (ii) and will attract tax @ 18%. — Nagpur Integrated Township Private Limited, In Re…  11 TAXLOK.COM 085 (AAR-Maharashtra)