Selling residential units in Saviour Park Phase IV without Completion Certificate is taxable, not exempt from GST.

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....The case involves the Advance Ruling Authority determining the GST liability on selling residential units in a project after 'deemed completion' or 'first occupation' in Phase IV. The Ghaziabad Development Authority (GDA) denied the completion certificate, making it not deemed completed. Projects registered under RERA as separate are distinct. Occupancy without certificates violates bye-laws. Possession letters don't equal occupation. Since GDA denied the completion certificate, 'first occupation' didn't occur, making sales taxable, not exempt.....