https://www.taxtmi.com/caselaws?id=432334 Right to use car parking space, when offered with under-construction apartments, was treated as a separate taxable supply because it was optional, separately priced, and capable of being availed independently by a flat purchaser. The composite supply test under section 2(30) was not met, as the parking facility was not a naturally bundled ancillary element of construction service and did not share the principal supply character. Completion of the apartment transaction did not change the tax treatment of the parking supply, and the cited clarification on preferential location charges in a long-term land lease was held inapplicable to this distinct service. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432334 Right to use car parking space, when offered with under-construction apartments, was treated as a separate taxable supply because it was optional, separately priced, and capable of being availed independently by a flat purchaser. The composite supply test under section 2(30) was not met, as the parking facility was not a naturally bundled ancillary element of construction service and did not share the principal supply character. Completion of the apartment transaction did not change the tax treatment of the parking supply, and the cited clarification on preferential location charges in a long-term land lease was held inapplicable to this distinct service. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432334