Right to use of parking space with sale of apartments is not a composite supply

Last updated: 07 January 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that the right to use a parking space provided with the sale of an apartment is not a composite supply. This means the parking service is considered separate from the apartment sale and is subject to an 18% Goods and Services Tax (GST). The ruling clarifies that this applies even if the parking is purchased after the apartment is completed.

Court :
AAR, West Bengal

Brief :
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").

Citation :
Order No. 19/WBAAR/2022-23 dated December 22, 2022

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Bimal Jain
Published in GST
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