Whether sale of parking space along with sale of apartment can be considered as composite supply of construction of apartment ?
TRT-2026-973

Issue Favourable to Tax Payer ?:- no

Held - The applicant submits that the prospective buyers of a flat in the residential project are offered to avail right to use of car parking space for which separate consideration is payable by the buyers. Admittedly, it is at the choice of the buyers whether they would avail the facility or not. Further, an owner of a flat may avail this facility even after the issuance of completion certificate of the project. Furthermore, if there remains.....