AAR: Construction bundled with other services constitutes ‘Composite supply’, taxable under GST

West Bengal AAR holds that provision of 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, qualifies as a ‘composite supply’, ‘construction service’ being the principal supply; Accordingly, holds that the entire value of the composite supply is to be treated as a ‘supply of construction service’ taxable ...