https://www.taxtmi.com/caselaws?id=410086 The Authority ruled that the time of supply and point of taxation for flats allotted before GST but constructed during GST is determined by the date of transfer of possession, leading to tax liability on that day. The date of the supplementary agreement does not dictate the service tax payment date; it should align with the time of supply ruling. Compliance requires payment based on the time of supply ruling, not the supplementary agreement date. The definition of "Constructed complex" was clarified as a completed building or structure. The ruling addressed these issues for M/s. Vajra Infracorp India Private Limited, disposing of their application. en-us Mon, 19 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410086 The Authority ruled that the time of supply and point of taxation for flats allotted before GST but constructed during GST is determined by the date of transfer of possession, leading to tax liability on that day. The date of the supplementary agreement does not dictate the service tax payment date; it should align with the time of supply ruling. Compliance requires payment based on the time of supply ruling, not the supplementary agreement date. The definition of "Constructed complex" was clarified as a completed building or structure. The ruling addressed these issues for M/s. Vajra Infracorp India Private Limited, disposing of their application. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410086