No higher GST on preferential location, car parking, common areas & facilities: AAR

In re Bengal Peerless Housing Development Company Limited (GST AAR West Bengal) GST should not be collected by builders at higher rate on services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. Whether the services offered to the buyer of a flat in a housing complex is composite supply? The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is...