Levy of GST - time of supply - point of taxation - period ...

GST Liability on Flats: Tax Arises on Possession Transfer Date as per Notification No. 4/2018.

July 23, 2021

Case Laws GST AAR

Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per Notification No.4/2018 Dt:25.01.2018 the date of transfer of possession of the building or the right in it to the person supplying development rights will be the time of supply and the liability to pay tax on the said services shall arise on that day. The time of supply shall not be at any other time - AAR

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Levy of GST - time of supply - point of taxation - period ...

GST Liability on Flats: Tax Arises on Possession Transfer Date as per Notification No. 4/2018.

July 23, 2021

Case Laws GST AAR

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