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Right to use of parking space with sale of apartments is not a composite supply
Case Law Details
- Case Name
- In re Eden Real Estates Private Limited (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Eden Real Estates Private Limited (GST AAR West Bengal)
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).
Read AAAR Order: 18% GST Payable on Open car parking sale
Facts:
M/s. Eden Real Estates Private Limited (“the Applicant”) is in the business of construct...
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