The AAR, West Bengal in the matter of M/s. Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22, 2022] has ruled that providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. The supply of services for the right to use of parking space would be taxable at 18% Goods and Services Tax (“GST”).
Source a2ztaxcorp
