Time of supply & point of taxation for flats allotted to land owner by builder

In re Vajra Infracorp India Private Limited (GST AAR Telangana)

1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime.

As per Notification No.4/2018 Dt:25.01.2018 the

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