Transaction Not a Supply Under GST if Payment Received After Completion Certificate Submission Per Kerala Rule 20.

If the entire consideration in respect of the transaction is received after submission of the completion certificate in Form Appendix E3 to the Secretary as per Rule 20 of the Kerala Municipality Building Rules, 2019 the transaction shall not be treated as supply under GST in view of provisions contained in Paragraph 5 of Schedule III of the CGST Act, 2017. - AAR .....

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