TaxTMI 
TaxTMI 
Dear Expert
Our Client Entered in to the Agreement in the Month of March-2024 which was duly Registered and O C Received in the Month of Sept-2024.
Builder has now raised GST Demand.... is it Correct ?
Please Guide
GST ON OFFICE
17 Oct 2024 
27 Replies 
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GST on pre OC payments: advance or instalment received before completion certificate attracts tax on construction services.
GST attaches where any payment to a builder is received before issuance of the completion certificate or first occupation; Schedule II para 5(b) excludes exemption unless the entire consideration is received only after OC or first occupation, so even minimal pre OC payments render construction service taxable. Analysis depends on the sale agreement date and precise timing of advances and instalments relative to OC. (AI Summary)
GST attaches where any payment to a builder is received before issuance of the completion certificate or first occupation; Schedule II para 5(b) excludes exemption unless the entire consideration is received only after OC or first occupation, so even minimal pre OC payments render construction service taxable. Analysis depends on the sale agreement date and precise timing of advances and instalments relative to OC. (AI Summary)