https://www.taxtmi.com/caselaws?id=437941 Open parking space rights in a residential project are not a composite supply with apartment construction where the parking facility is optional, separately identifiable, and not naturally bundled with the principal construction service. The open parking area is treated as a common area rather than a transferable garage, so the parking charge remains a distinct taxable supply and cannot take the tax treatment or land abatement applicable to construction services. Completion of the apartment and issuance of a completion certificate do not automatically extend the apartment's non-GST status to a separately charged parking component collected later. en-us Thu, 20 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437941 Open parking space rights in a residential project are not a composite supply with apartment construction where the parking facility is optional, separately identifiable, and not naturally bundled with the principal construction service. The open parking area is treated as a common area rather than a transferable garage, so the parking charge remains a distinct taxable supply and cannot take the tax treatment or land abatement applicable to construction services. Completion of the apartment and issuance of a completion certificate do not automatically extend the apartment's non-GST status to a separately charged parking component collected later. Case-Laws GST Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437941