https://www.taxtmi.com/article/detailed?id=12878 Advance booking or acquisition of an item in a work in progress state does not convert the supply of that item into a supply of services; a product intended to be manufactured or constructed remains a good throughout production. This principle applies to goods supplied under contract manufacture, white labelling and to immovable property: an under construction flat is an immovable good from inception and should not be reclassified as a construction service simply because it is sold before completion. en-us Wed, 28 Aug 2024 15:56:01 +0530 Wed, 28 Aug 2024 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12878 Advance booking or acquisition of an item in a work in progress state does not convert the supply of that item into a supply of services; a product intended to be manufactured or constructed remains a good throughout production. This principle applies to goods supplied under contract manufacture, white labelling and to immovable property: an under construction flat is an immovable good from inception and should not be reclassified as a construction service simply because it is sold before completion. Articles Goods and Services Tax - GST Wed, 28 Aug 2024 15:56:01 +0530 https://www.taxtmi.com/article/detailed?id=12878