Builder cannot charge hire GST for preferential location, car parking, common areas and facilities



AAR West Bengal has passed Ruling in Bengal Peerless Housing Development Co. dt 02 May 2019 that service provided for construction of a dwelling unit bundled with additional facilities is a composite supply and entire value of the composite supply will be considered as supply of construction service
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About the Author

DGM FINANCE , BHARAT ELECTRONICS LIMITED

I am Chartered Accountant withpassion ofreading , understanding and sharing knowledge on GST


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