Registration if Building is under Construction

[RAM SHARMA]

Dear Experts,

Can we apply for central excise and service tax registration if half Building is complete like basement is complete and ground floor is under construction. Pl advice.

Thanks

AI Summary

Tax registration available for premises under construction; registration permitted and nil returns required until operations commence.
Registration for central excise and service tax may be obtained for partially constructed premises based on the premises' boundaries rather than completion. After registration and prior to commencing operations, the registrant must file statutory returns as nil returns until taxable activity begins.