GST payable on Supply of residential flats before date of completion certificate

In re V 2 Realty (GST AAR Gujarat) Question 1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Ans. During the personal hearing, the applicant himself stated that they didn’t receive Completion Certificate in respect of their residential building (units). They have received only partial Building Use permission in respect of commercial units but not for residential units. Therefore, in view of the submission and documents, it is clarified that applicant has received part Building Used Permissi...