Villa Construction Agreements Taxable as Service: AAR

HomeGSTVilla Construction Agreements Taxable as Service: AAR

Villa Construction Agreements Taxable as Service: AAR

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Published on

11/04/2026

By Mariya Paliwala

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The Authority for Advance Ruling (AAR), Karnataka, has held that agreements entered into for the construction of villas constitute a supply of service under GST, even where the entire construction activity is outsourced to a third-party contractor. The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi clarifies that the valuation mechanism prescribed under…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Villa Construction Agreements Taxable as Service: AAR

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