Sale or Right to Use Car Park is not Bundled with Construction Services, attracts 18% GST : AAAR

By Navasree A.M - On May 22, 2023 10:43 am - 2 mins read
Sale - Right to Use Car Park - Car Park - Bundled with Construction Services - GST - AAAR - Authority for Advance Ruling - taxscan

In a recent ruling, the West Bengal Appellate Authority for Advance Ruling (WBAAAR) upheld the ruling of the Authority for Advance Ruling (AAR) that supply of services for the right to use car parking space would be taxable @ 18%. The bench stated that sale or right to use a car park is not naturally…

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