The West Bengal bench of the Appellate Authority of Advance Rulings (AAAR) has upheld an earlier ruling and said that sale or right to use a car park is not naturally bundled with construction services.
Thus, it will not be treated as a composite supply and will attract GST at the higher rate of 18%. The AAAR’s ruling came in an appeal by Eden Real Estates, which is engaged in construction of residential apartments.
Source a2ztaxcorp
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