GST scope for construction of complexes clarified: exclusion where entire consideration is received after completion certificate or first occupation. Substitutes the prior reference with a definition covering construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the required completion certificate by the competent authority or after first occupation, whichever is earlier.
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.
GST scope for construction of complexes clarified: exclusion where entire consideration is received after completion certificate or first occupation.
Substitutes the prior reference with a definition covering construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the required completion certificate by the competent authority or after first occupation, whichever is earlier.
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