Home » GST Cafe » GST Cafe | Sale of flats not exigible to GST, when sold after issuance of completion / occupancy certificate: AAR Karnataka

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We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the recent ruling by the Authority for Advance Ruling, Karnataka (the ‘Authority’) in the case of Sri B.R Shridhar. The Authority, in the present ruling observed that, sale of flat when sold after the issuance of completion certificate would not qualify as ‘supply’ in terms of Sec.7 of the Central Goods and Services Tax Act, 2017 (the ‘CGST Act’).

To read the GST Cafe, click at the Download Newsletter.

We trust that you will find the same useful. Looking forward to receiving your valuable feedback.

For any details and clarifications, please contact to:
Mr. Shammi Kapoor at [email protected]

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