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The abatement, which is allowed on the value of construction service, as the plot of land on which construction is done is not liable to GST, cannot be deemed to be applicable in respect of PLS, which is altogether a separate service having no association with the land.

Construction Service — The Respondent sought an advance ruling on whether the supply of these services of PLS including floor rise, directional advantage constitutes a composite supply with construction service as the principal supply, and if so, whether abatement prescribed for construction service is applicable on the entire value of such composite supply. The WBAAR concluded the entire value of the composite supply is to be treated for the purpose of taxation as supply of construction service. Thus, Appellant filed appeal against the said Advance Ruling and also prayed for suitable order in respect of right to use car parking space along with PLS, Advance Ruling was modified holding that the decision in respect of PLS will also hold for right to use car parking space. — The Assistant Commissioner of State Tax, Park Street Charge (M/S. Bengal Peerless Housing Development Company Limited), In Re… [2019] 16 TAXLOK.COM 066 (AAAR-WB)

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