Eye Share: Analysis of WB AAAR order on Taxability of Preferential Location Charges

Oct 11,2019

Recently, West Bengal Appellate Authority of Advance Rulings (AAAR) in case of Bengal Peerless Housing Development Company Limited [TS-771-AAAR-2019-NT] held that abatement available for construction services shall not be given on preferential location service (PLS) which was realized separately from buyers. AAAR modified ruling of AAR [TS-286-AAR-2019-NT] that the applicant is providing a composite supply of a bundle of services where construction service...


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