Preferential location charges and car parking are separate taxable services, outside construction-service abatement under GST valuation rules.

Preferential location service, including floor rise and directional advantage, was treated as a separate taxable service because it was separately charged and arose from the purchaser's choice rather than from a naturally bundled construction supply. The abatement available for construction service was confined to that service's valuation framework and did not extend to preferential location charges, which were not linked to land. The same reasoning applied to the car parking component. Accordingly, both the preferential location service and the car parking component were not eligible for construction-service abatement and were liable to be taxed separately.

---

---

Issues: Whether preferential location service, including floor rise and directional advantage, and the related car parking component formed a composite supply with construction service as the principal supply so as to attract the abatement available for construction service under the relevant rate notification.

Analysis: The cited services were separately charged and arose from the purchaser's choice of location, floor and direction, rather than from the ordinary course of a naturally bundled construction supply. The abatement for construction service is linked to the valuation framework applicable to that service, where land is not part of the taxable value, but preferential location charges are a distinct service with no association to land. The same treatment was held applicable to the car parking component as well.

Conclusion: The preferential location service and the related car parking component were not entitled to the abatement available for construction service, and they were liable to be treated as separate taxable services.

---