GST relief for homebuyers, builders in Bengal after rule change on services

Home builders and buyers will get relief as they will be paying reduced GST rate after factoring abatement for services associated with construction of dwellings, at least in West Bengal. 
 

The state-based Authority for Advance Rulings (AAR) has ruled that services such as preferential location charges (PLC), space for parking, common area maintenance services could be bundled with the main construction services. 
 

Before the recent changes, builders attracted 18 per cent GST for their services. However, the effective tax rate came down to 12 per cent. Many builders are charging 18 per cent GST on ancillary services. 
 

Explaining the case,