GST amendment clarifies tax scope for sale-of-construction services when land value is included, with a completion-certificate exception. Amendment to GST notification specifies that construction of a complex, building or part intended for sale falls within the notification only when the amount charged includes the value of land or an undivided share of land, and excludes cases where entire consideration is received after issuance of the required completion certificate 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 amendment clarifies tax scope for sale-of-construction services when land value is included, with a completion-certificate exception.
Amendment to GST notification specifies that construction of a complex, building or part intended for sale falls within the notification only when the amount charged includes the value of land or an undivided share of land, and excludes cases where entire consideration is received after issuance of the required completion certificate or after first occupation, whichever is earlier.
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