Car Parking Space Usage is a Separate Service, Taxed at 18%, Not Linked to Residential Construction.

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Full Text of the Document

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....Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment services - In the instant case, supply of services for right to use of car parking space would be taxable @ 18% - tax is payable on supply of services for right to use of car parking space. - AAR....