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    <title>GST on sale of commercial property</title>
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    <description>A sale of a completed immovable commercial property after issuance of a completion certificate is not treated as a supply for GST purposes and therefore does not constitute neither supply of goods nor supply of services; accordingly, sale of an owned, completed premises post completion certificate by a registered entity should be treated as outside the scope of GST levy.</description>
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      <title>GST on sale of commercial property</title>
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      <description>A sale of a completed immovable commercial property after issuance of a completion certificate is not treated as a supply for GST purposes and therefore does not constitute neither supply of goods nor supply of services; accordingly, sale of an owned, completed premises post completion certificate by a registered entity should be treated as outside the scope of GST levy.</description>
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      <law>GST</law>
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