Levy of GST - construction of immovable property - the applicant ...
GST Not Charged on Plot Sale if Booking or Agreement Made Before Release Certificate Issued; Sale Deed Post-Certificate.
May 17, 2023
Case Laws GST AAR
Levy of GST - construction of immovable property - the applicant is not liable to charge GST on sale of plot, if the booking of plot and / or receipt of consideration and/or agreement for sale is entered prior to the release certificate and sale deed is executed after receipt of release certificate - AAR
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