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        Case ID :
        GST

        Classification of supply - sale / booking of units in a project...

        Sale of Units Post-First Occupation: GST Applies if Payment Made Before Completion Certificate Issuance Under Schedule II, Clause 5.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Classification of supply - sale / booking of units in a project after its first occupation and receipt of advance against that booking - If any part of the consideration is received before the date of issuance of completion certificate, then the transaction would be treated as a supply of service as per clause 5 of Schedule II to the GST Act, attracting the levy of GST - The first occupation as claimed by the applicant in the instant case, without having the mandatory completion certificate by the jurisdictional authorities is found to be devoid of any merit. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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