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The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a ‘supply of service’ under clause 5(b) of Schedule Il of the CGST Act, 2017. - GST is leviable even if part of the consideration had been received prior to 01.07.2017.

GST
October 20, 2018

The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a ‘supply of service’ under clause 5(b) of Schedule Il of the CGST Act, 2017. - GST is leviable even if part of the consideration had been received prior to 01.07.2017.

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