GST Not Charged on Plot Sale if Booking or Agreement Made Before Release Certificate Issued; Sale Deed Post-Certificate.

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Full Text of the Document

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....Levy of GST - construction of immovable property - the applicant is not liable to charge GST on sale of plot, if the booking of plot and / or receipt of consideration and/or agreement for sale is entered prior to the release certificate and sale deed is executed after receipt of release certificate - AAR....