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    <title>Right to use of parking space with sale of apartments is not a composite supply</title>
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    <description>The right to use of parking space offered optionally with apartment sales is not a composite supply with construction/sale of the apartment; it is a separate supply of services and is taxable under GST when charged, including where the apartment is sold after completion certification or where parking charges are collected after the sale.</description>
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      <description>The right to use of parking space offered optionally with apartment sales is not a composite supply with construction/sale of the apartment; it is a separate supply of services and is taxable under GST when charged, including where the apartment is sold after completion certification or where parking charges are collected after the sale.</description>
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