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GST Cafe | Sale of flats not exigible to GST, when sold after issuance of completion / occupancy certificate: AAR Karnataka December 3, 2020
Published in: GST Cafe
DISCLAIMER: The material contained in this publication is solely for information and general guidance and not for advertising or soliciting. The information provided does not constitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this publication to ensure its accuracy, Vaish Associates Advocates neither assumes responsibility for any errors, which despite all precautions, may be found herein nor accepts any liability, and disclaims all responsibility, for any kind of loss or damage of any kind arising on account of anyone acting/ refraining to act by placing reliance upon the information contained in this publication.
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]
