https://www.taxtmi.com/caselaws?id=369176 The Advance Ruling Authority held that the advance amount received for the sale of a villa before the issuance of the occupancy certificate is taxable under GST at 12%. The failure to provide supporting documents resulted in the advances being considered as received towards the sale of the villa, emphasizing the significance of proper documentation in transactions to prevent tax liabilities. en-us Thu, 20 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369176 The Advance Ruling Authority held that the advance amount received for the sale of a villa before the issuance of the occupancy certificate is taxable under GST at 12%. The failure to provide supporting documents resulted in the advances being considered as received towards the sale of the villa, emphasizing the significance of proper documentation in transactions to prevent tax liabilities. Case-Laws GST Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369176