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Q.

The builder is billing GST on my parking space as a separate line item from the flat price. Is that standard practice, or something I should be questioning?

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Summary
An 18% GST charge on parking as a separate line item is generally permissible under GST rulings, as parking is typically treated separately from the flat. However, the key issue is whether the builder can legally sell the parking space. Open and stilt parking are generally treated as common facilities, so check whether your agreement grants usage rights or claims ownership.
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