https://www.taxtmi.com/caselaws?id=371767 The case involved determining the date of completion of a property for GST liability purposes. The ruling stated that the date of the occupancy certificate issued by the competent authority, in this case, the Bruhat Bengaluru Mahanagara Palike, should be considered the date of completion. If any part of the consideration was received before this date, GST would be applicable as it is considered a supply of service. However, if the entire consideration was received after the date of completion, the transaction would not be liable for GST. en-us Mon, 03 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371767 The case involved determining the date of completion of a property for GST liability purposes. The ruling stated that the date of the occupancy certificate issued by the competent authority, in this case, the Bruhat Bengaluru Mahanagara Palike, should be considered the date of completion. If any part of the consideration was received before this date, GST would be applicable as it is considered a supply of service. However, if the entire consideration was received after the date of completion, the transaction would not be liable for GST. Case-Laws GST Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371767