Shanti Prime Publication Pvt. Ltd.
Classification of Supply — The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the composite supply is, therefore, to be treated, for the purpose of taxation, as supply of construction service, taxable under Sl No. 3(i) read with Paragraph 2 of Notification No 11/2017 - CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), as amended from time to time.
This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. — Bengal Peerless Housing Development Company Limited, In Re…..  12 TAXLOK.COM 001 (AAR-WB)