Services offered to buyer of a flat in a housing complex is composite supply?

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAAR West Bengal)

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 constitutes a composite supply with construction service as the principal supply. Entire value of the composite supply is, therefore, to be treated, for the purpose of taxation, as supply of construction service, taxable

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