https://www.taxtmi.com/forum/issue?id=4554 The distinction between Occupation Certificate (obtained by the occupier) and Completion Certificate (obtained by the builder) is material for indirect-tax treatment: recent statutory change in the cited jurisdiction brought dwelling flats within the scope of Value Added Tax, so VAT may apply to constructed flats once prescribed municipal certification is obtained while Service Tax considerations remain relevant. en-us Wed, 22 Aug 2012 23:05:30 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4554 The distinction between Occupation Certificate (obtained by the occupier) and Completion Certificate (obtained by the builder) is material for indirect-tax treatment: recent statutory change in the cited jurisdiction brought dwelling flats within the scope of Value Added Tax, so VAT may apply to constructed flats once prescribed municipal certification is obtained while Service Tax considerations remain relevant. Discussion-Forum Service Tax Wed, 22 Aug 2012 23:05:30 +0530 https://www.taxtmi.com/forum/issue?id=4554