https://www.taxtmi.com/caselaws?id=432334 AAR West Bengal ruled that charges for car parking space rights sold with under-construction apartments constitute a separate supply, not a composite supply with construction services. The parking space service attracts 18% GST when supplied independently. However, if parking rights are bundled naturally with apartment sales before completion certificate issuance, they may be treated as non-GST supply. The ruling clarifies that parking space allocation is optional for buyers and can occur post-completion, establishing it as a distinct service separate from construction activities. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432334 AAR West Bengal ruled that charges for car parking space rights sold with under-construction apartments constitute a separate supply, not a composite supply with construction services. The parking space service attracts 18% GST when supplied independently. However, if parking rights are bundled naturally with apartment sales before completion certificate issuance, they may be treated as non-GST supply. The ruling clarifies that parking space allocation is optional for buyers and can occur post-completion, establishing it as a distinct service separate from construction activities. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432334