https://www.taxtmi.com/caselaws?id=369088 The applicant was held liable to pay GST on the sale of commercial super built-up area as they were considered an "agent," "supplier," and "taxable person" under the CGST Act, 2017. MoHUA was not exempt from paying GST on the sale of commercial built-up space as it did not align with functions entrusted to a municipality. GST was applicable on services supplied post-01.07.2017, even if part of the consideration was received earlier. Additionally, GST was imposed on the sale of commercial built-up area under construction as it constituted a "supply of service" under the CGST Act, 2017. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 10 Jan 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369088 The applicant was held liable to pay GST on the sale of commercial super built-up area as they were considered an "agent," "supplier," and "taxable person" under the CGST Act, 2017. MoHUA was not exempt from paying GST on the sale of commercial built-up space as it did not align with functions entrusted to a municipality. GST was applicable on services supplied post-01.07.2017, even if part of the consideration was received earlier. Additionally, GST was imposed on the sale of commercial built-up area under construction as it constituted a "supply of service" under the CGST Act, 2017. Case-Laws GST Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369088