https://www.taxtmi.com/caselaws?id=769228 Karnataka HC dismissed petitions challenging GST levy on apartments and duplex row houses allotted by BDA. The court held that petitioners entered into agreements and made payments during construction period before completion certificates were issued in December 2018. Since consideration was paid partly during construction process prior to completion certificate, the transaction constituted supply of services under Section 7 and Schedule II of CGST Act 2017, making GST applicable. The court relied on Larsen and Toubro Limited precedent, ruling that payments made before construction completion attract service tax liability. BDA's GST demand was upheld as lawful. en-us Tue, 25 Feb 2025 00:00:00 +0530 Fri, 06 Jun 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769228 Karnataka HC dismissed petitions challenging GST levy on apartments and duplex row houses allotted by BDA. The court held that petitioners entered into agreements and made payments during construction period before completion certificates were issued in December 2018. Since consideration was paid partly during construction process prior to completion certificate, the transaction constituted supply of services under Section 7 and Schedule II of CGST Act 2017, making GST applicable. The court relied on Larsen and Toubro Limited precedent, ruling that payments made before construction completion attract service tax liability. BDA's GST demand was upheld as lawful. Case-Laws GST Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769228