Charging Section, Service Definition, POTS, POPS, Bundled Services, RCM, PRCM

1. Bundled Services Sec. 66F
Sec.66F (1)
If Main service is
exempt ancillary
service
may/may not be
exempt
Toll Charges is
exempt but
service related
to its collection
is taxable
Sec.66F(2)
If >1 heading
MSD > GD
Real estate agent of
immovable property.
Rule 5 and Rule 9 is
applicable. But Rule 5 is
MSD.
Thus S.66F(2) overrides
R-14
Sec.66F(3)
Naturally Bundled
Service
Essential
Character
Hotel facility
with
complementary
break fast
Sec.66F(4)
Not Naturally
Bundled Service
Renting 1st Floor
for Commercial
and 2nd for
Residential
purpose
Highest Tax Rate