Eden Real Estates Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 22, 2022
- Type:
- Advance Ruling
- Members:
- Brajesh Singh, Joyjit Banik
Subject
Providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply
Summary
Availing the right to use of parking is a choice of the buyer and an owner may avail this facility at a later period as well. Further, owners can avail multiple parking spaces as well, subject to vacancy. Therefore, the supply of such parking service…
Judgement
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…