GST leviable on purchase of residential flat when part amount paid prior to completion certificate

B G Parameshwara Vs Bengaluru Development Authority (Karnataka High Court)

Karnataka High Court held that if transaction of purchase of residential flat entered into before completion of construction and part of sale consideration paid prior to completion certificate, the same would amount to supply and accordingly, GST/ service tax is payable on the same.

Facts- By a notification dated 09.08.2017 the respondent- BDA had announced a scheme for residential apartments consisting of various sizes. Petitioner had applied for an allotment of two bedroom apartment

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