https://www.taxtmi.com/article/detailed?id=9715 The AAR ruled that partially completed flats with buyers identified before GST attract prorated service tax up to the pre-GST cut-off and GST thereafter, while flats with buyers identified after GST attract GST on transaction value; the appellant appealed, but the AAAR found the appeal was filed beyond the combined 30 day period and the single additional 30 day extension under section 100, could not condone the 77 day delay, and therefore dismissed the appeal on time limitation without addressing the substantive merits. en-us Thu, 18 Mar 2021 09:35:13 +0530 Thu, 18 Mar 2021 09:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9715 The AAR ruled that partially completed flats with buyers identified before GST attract prorated service tax up to the pre-GST cut-off and GST thereafter, while flats with buyers identified after GST attract GST on transaction value; the appellant appealed, but the AAAR found the appeal was filed beyond the combined 30 day period and the single additional 30 day extension under section 100, could not condone the 77 day delay, and therefore dismissed the appeal on time limitation without addressing the substantive merits. Articles Goods and Services Tax - GST Thu, 18 Mar 2021 09:35:13 +0530 https://www.taxtmi.com/article/detailed?id=9715