Residential Flat Sales Post-Completion Certificate Not GST-Exempt, Says AAR; Partial Building Use Permission Irrelevant.

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Full Text of the Document

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....Exemption from GST - selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building - They have received only partial Building Use permission in respect of commercial units but not for residential units - The activity is not exempt from GST - AAR....