Is GST on parking charged separately from my flat's GST?

When billed by the same builder along with your flat before completion, these charges are taxed at the same rate as your flat (1%/5%/12%) - not as separate, independently-rated items. Parking/PLC/club fees from the promoter follow the unit's own GST rate An independent third-party operator billing AFTER possession is a separate 18% service These charges count toward the Rs 45-lakh affordable-housing price cap

Does PLC attract the same GST rate as my flat?

When billed by the same builder along with your flat before completion, these charges are taxed at the same rate as your flat (1%/5%/12%) - not as separate, independently-rated items. Parking/PLC/club fees from the promoter follow the unit's own GST rate An independent third-party operator billing AFTER possession is a separate 18% service These charges count toward the Rs 45-lakh affordable-housing price cap

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GST on parking, PLC and club membership charges

Short answer: When billed by the same builder along with your flat before completion, these charges are taxed at the same rate as your flat (1%/5%/12%) - not as separate, independently-rated items.

Law: CBIC FAQ (Part II), 14 May 2019 · Authority: CBIC · Status: in force · Checked 25 Sept 2026

What you need to know

Parking/PLC/club fees from the promoter follow the unit's own GST rate
An independent third-party operator billing AFTER possession is a separate 18% service
These charges count toward the Rs 45-lakh affordable-housing price cap

Who this applies to: buyers

Official / primary source: taxguru.in

The law behind it