Case Law Details
In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)
a) GST on Partially completed flats having identified customers before GST regime
In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards liable to pay GS?’ proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the COST Act 2017.
b) GST on Partially completed flats, where customers are identified after implementation of GST regime, and
In respect of partially completed flats, where customers are identified after implementation of GST, the Applicant is liable to pay GST on the transaction value of supply.
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