https://www.taxtmi.com/caselaws?id=753613 The AAR UP ruled that selling residential units in Phase IV of Saviour Park project remains taxable under GST. The GDA denied completion certificate on 27.04.2023, preventing deemed completion status for 113 units. The Authority held that possession letters cannot substitute occupancy certificates, and without proper completion certificate or first occupation, the sale constitutes provision of services rather than immovable property transfer. Consequently, GST liability continues to apply on these residential unit sales, as the project cannot claim exemption based on completion or first occupation criteria. en-us Tue, 16 Jan 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753613 The AAR UP ruled that selling residential units in Phase IV of Saviour Park project remains taxable under GST. The GDA denied completion certificate on 27.04.2023, preventing deemed completion status for 113 units. The Authority held that possession letters cannot substitute occupancy certificates, and without proper completion certificate or first occupation, the sale constitutes provision of services rather than immovable property transfer. Consequently, GST liability continues to apply on these residential unit sales, as the project cannot claim exemption based on completion or first occupation criteria. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753613