https://www.taxtmi.com/forum/issue?id=117922 GST exposure depends on whether the construction service was completed before the GST regime or whether the balance receipt constitutes post regime supply. Point of taxation is governed by advance receipt and invoice rules and by issue of completion/occupancy certificate; pre GST receipts fall under the service tax regime and may be time barred, while amounts received after GST commencement are potentially taxable under GST unless prior completion fixes liability earlier. en-us Tue, 19 Apr 2022 18:48:07 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117922 GST exposure depends on whether the construction service was completed before the GST regime or whether the balance receipt constitutes post regime supply. Point of taxation is governed by advance receipt and invoice rules and by issue of completion/occupancy certificate; pre GST receipts fall under the service tax regime and may be time barred, while amounts received after GST commencement are potentially taxable under GST unless prior completion fixes liability earlier. Discussion-Forum GST Tue, 19 Apr 2022 18:48:07 +0530 https://www.taxtmi.com/forum/issue?id=117922