This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Sale of plots is not a supply under GST
Case Law Details
- Case Name
- In re Shantilal Real Estate Services (GST AAR Goa)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Goa, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Shantilal Real Estate Services (GST AAR Goa)
As per entry 5(b) of Schedule II of SGST Act, construction of a complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation whichever is earlier. Thus, if some conditions are satisfied, construction of a complex, building, civil structure or port thereof, including a complex or building intended for sale ...
