Eden Real Estates Private Limited ., In re
Date: April 20, 2023
Subject Matter
Providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. AAR ruling upheld.
Summary
The case discusses whether parking spaces, both open and covered, can be considered as a bundled service along with construction services of apartments. It is noted that open parking spaces fall under the definition of "common area" in the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, WEST BENGAL 1. This instant appeal was filed by M/s Eden Real Estates Private Limited (hereinafter referred to as “the Appellant”) on 24.01.2023 against Order No. 19/WBAAR/2022-23 dated 22.12.2022, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”). 2. The appe…