https://www.taxtmi.com/forum/issue?id=117059 The construction service of a parking lot exchanged for TDR is not exempt; valuation must follow CGST valuation provisions, relying on Rule 30 or 31. Time of supply and valuation provisions in the CGST framework (Sections 13 and 14) govern taxability across pre and post GST work and do not permit simple apportionment by engineer certification. en-us Wed, 03 Mar 2021 15:28:44 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117059 The construction service of a parking lot exchanged for TDR is not exempt; valuation must follow CGST valuation provisions, relying on Rule 30 or 31. Time of supply and valuation provisions in the CGST framework (Sections 13 and 14) govern taxability across pre and post GST work and do not permit simple apportionment by engineer certification. Discussion-Forum GST Wed, 03 Mar 2021 15:28:44 +0530 https://www.taxtmi.com/forum/issue?id=117059