Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The case involves the Advance Ruling Authority determining the GST liability on selling residential units in a project after 'deemed completion' or 'first occupation' in Phase IV. The Ghaziabad Development Authority (GDA) denied the completion certificate, making it not deemed completed. Projects registered under RERA as separate are distinct. Occupancy without certificates violates bye-laws. Possession letters don't equal occupation. Since GDA denied the completion certificate, 'first occupation' didn't occur, making sales taxable, not exempt.
The case involves the Advance Ruling Authority determining the GST liability on selling residential units in a project after 'deemed completion' or 'first occupation' in Phase IV. The Ghaziabad Development Authority (GDA) denied the completion certificate, making it not deemed completed. Projects registered under RERA as separate are distinct. Occupancy without certificates violates bye-laws. Possession letters don't equal occupation. Since GDA denied the completion certificate, 'first occupation' didn't occur, making sales taxable, not exempt.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
