https://www.taxtmi.com/caselaws?id=400963 The Authority ruled that amounts received for the sale of the applicant's share of flats are not subject to GST if the entire consideration was received post-Occupancy Certificate issuance. This decision aligns with Schedule III of the CGST Act 2017 and Clause 5(b) of Schedule-II, exempting such activities from GST. en-us Sat, 07 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400963 The Authority ruled that amounts received for the sale of the applicant's share of flats are not subject to GST if the entire consideration was received post-Occupancy Certificate issuance. This decision aligns with Schedule III of the CGST Act 2017 and Clause 5(b) of Schedule-II, exempting such activities from GST. Case-Laws GST Sat, 07 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400963