GST Applies to Sale of Under-Construction Commercial Property as 'Supply of Service' per CGST Act, Schedule II, Clause 5(b).

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Full Text of the Document

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....The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a ‘supply of service’ under clause 5(b) of Schedule Il of the CGST Act, 2017. - GST is leviable even if part of the consideration had been received prior to 01.07.2017.....