TaxTMI 
TaxTMI 
GST on construction of Property
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....ST on construction of Property <br> Query (Issue) Started By: - YUWRAJ KOTHARI Dated:- 12-6-2025 Goods and Services Tax - GST <br> Got 3 Replies <br> GST<br> <br> In the case of Builder constricting 28 storey tower, Has received Part Occupation certificate from Municipal Corporation for 23 floors. So for unsold Flats upto 23 floors and sold after Part OC. whether GST payable or to wait upto full a....
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....nd final occupation Certificate. Experts please opine. --Reply By: Sadanand Bulbule The Reply: refer the following: 2025 (4) TMI 549 - KARNATAKA HIGH COURT - M/s. Rohan Corporation India Pvt Ltd., Versus Union Of India, The Commissioner Of Central Excise & Central Tax (Gst) Mangaluru, The Assistant Commissioner Of Central Excise & Central Tax, Mangaluru, Shri Sanjay Kumar Mishra, Liquidator For....
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.... Lotus Shopping Centers Pvt. Ltd., The Assistant Commissioner Of Commercial Taxes Mangaluru. --Reply By: Jayaram Yarram The Reply: Assuming it is a residential project. GST is payable when the sale of flat is happeing before received OC. If any sale after OC, there is no need to pay GST on those flats. Unsold as on date of part OC, GST is not required to be paid as the sale happens after OC. ....
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....Please topup if this is pertaining to JDA/ TDR transaction. --Reply By: Shilpi Jain The Reply: This entire building must have been registered under RERA as one project. In that case the completion certificate for the entire project would be relevant. Pls note that there is no reference of OC/occupancy certificate in the GST law. Also note that the law mentions first occupation or issuance of CC....
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.... for the project. So advance for any unit received after issuance of CC or first occupation, not liable to GST. <br>***<br> Discussion Forum - Knowledge Sharing....