Case Law Details
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 under Sl No. 3(i) read with Paragraph 2 of Notification No 11/2017 – CT (Rate).
Read AAR Ruling- No higher GST on preferential location, car parking, common areas & facilities: AAR
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING WEST BENGAL
1. This Appeal has been filed by the Assistant Commissioner, State Tax, Park Street Charge, Kolkata (hereinafter referred to as “the Appellant”) on 03.07.2019 against Advance Ruling No. 01/WBAAR/2019-20 dated 02.05.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s. Bengal Peerless Housing Development Company Limited (hereinafter referred to as “BPHDCL”).
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