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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Classification of supply - bundled service or not - right to use ...

GST

May 18, 2023

Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is evident that sale/right to use car parking service and construction services are separate services which are not dependent on sale and purchase of each other. Therefore, sale/right to use car parking is not naturally bundled with construction services and hence, it can not be treated as composite supply of construction services. - AAAR

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