GST on activity of sale of apartment prior to 08.11.2019

In re Confederation of Real Estate Developers Association of India (CREDAI), Kerala Chapter (GST AAR Kerala) 1. Whether prior to 08.11.2019 the activity of sale of apartment undertaken by the applicant would be treated as supply to determine GST liability, if the agreement for sale of the apartment is entered into by the applicant and entire consideration towards said sale is received from the customer after submission of completion certificate in Form Appendix F issued by the Registered Architect / Engineer / Supervisor to the Secretary for obtaining occupancy certificate in Form Appendix H a...