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    <title>GST liability on Complete Commercial Project under Area Sharing</title>
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    <description>The principal operative point is that the deferment notification allowing postponement of GST liability until issuance of the occupancy certificate applies to area sharing joint development projects, and that this applicability expressly extends to commercial projects including industrial premises under the stated agreement.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119109</link>
      <description>The principal operative point is that the deferment notification allowing postponement of GST liability until issuance of the occupancy certificate applies to area sharing joint development projects, and that this applicability expressly extends to commercial projects including industrial premises under the stated agreement.</description>
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