If the entire consideration in respect of the transaction is ...

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

August 13, 2021

Case Laws GST AAR

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

View Source

← Previous Next →

If the entire consideration in respect of the transaction is ...

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

August 13, 2021

Case Laws GST AAR

You may also like:

Classification of supply - sale / booking of units in a project after its first occupation and receipt of advance against that booking - If any part of the consideration...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of...

Classification of supply - rate of GST - Supply or not - The damages received by the applicant from the tenant towards the termination of sub-lease before the agreed...

Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Construction of residential accommodation - Scope of Completion certificate - relevant date of issuance of such certificate - The date of issue of completion certificate...

Levy of GST - sale of developed plot of land for which consideration is received before the issuance of completion certificate - The sale of developed land, by the...

Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of...

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...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by...

Supply or not - club membership services - The amendment to Section 7 (mentioned above) clearly treats the applicant and its member as two different persons where there...

Clarification provided on time of supply of services for spectrum usage and other similar services under GST. For spectrum allocation, where telecom operator opts for...

Quick Updates: