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Construction of Parking lot for Municipal corporation against TDR, Goods and Services Tax - GST

Issue Id: - 117059
Dated: 3-3-2021
By:- Dinesh Mehta

Construction of Parking lot for Municipal corporation against TDR


  • Contents

We have started construction of parking lot in 2011. Against the construction of parking lot, we are supposed to get TDR from the Municipal Corporation. We have received OC for the same in Feb 2021. We have taken ITC in respect of inputs / input services that has gone in the construction of parking lot from July 2017. Are we supposed to pay GST on construction or parking lot? If yes, on what value?

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 4-3-2021
By:- KASTURI SETHI

It is not exempt. For valuation you will have to resort to Rule 30 or 31 of CGST Rules, 2017.


2 Dated: 4-3-2021
By:- Dinesh Mehta

The possession of the Parking lot has happened in Feb 2021 when we received the completion certificate. We can take Chartered engineer certificate for the percentage of work completion in Pre GST era and Post GST era. Can we say that part service was rendered in pre GST regime and part in post GST regime and hence GST is payable only on the construction services in GST era?


3 Dated: 4-3-2021
By:- KASTURI SETHI

No. See Sections 13 & 14 of CGST Act.


Page: 1

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