https://www.taxtmi.com/caselaws?id=410958 For apartment sales in Kerala, construction intended for sale is treated as a supply of services under Schedule II of the CGST Act unless the entire consideration is received after submission of the prescribed completion certificate to the competent municipal authority. The relevant completion certificate is the one required under the applicable Kerala Municipality Building Rules: Appendix F under the 1999 Rules and Appendix E3 under the 2019 Rules. For GST purposes, completion is taken as the date on which that prescribed certificate is submitted to the Secretary. Where consideration is received only after that submission, the transaction falls outside GST as a taxable supply. en-us Mon, 31 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410958 For apartment sales in Kerala, construction intended for sale is treated as a supply of services under Schedule II of the CGST Act unless the entire consideration is received after submission of the prescribed completion certificate to the competent municipal authority. The relevant completion certificate is the one required under the applicable Kerala Municipality Building Rules: Appendix F under the 1999 Rules and Appendix E3 under the 2019 Rules. For GST purposes, completion is taken as the date on which that prescribed certificate is submitted to the Secretary. Where consideration is received only after that submission, the transaction falls outside GST as a taxable supply. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410958