Construction services for sale including land value subject to state GST unless full consideration received after completion certificate. The substitution expands the taxable description to cover construction of a complex, building or part intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, 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.
Construction services for sale including land value subject to state GST unless full consideration received after completion certificate.
The substitution expands the taxable description to cover construction of a complex, building or part intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.
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