HC ruled that the petitioners' apartment/duplex allotment ...

Apartment Allotment Triggers GST Liability Based on Payments Made During Construction Phase Under Section 7

April 22, 2025

Case Laws GST HC

HC ruled that the petitioners' apartment/duplex allotment involved GST liability based on payments made during construction period prior to completion certificate. The court determined that contractual agreements and partial consideration paid before project completion on 31.12.2018 triggered service tax obligations under Section 7 and Schedule II of CGST Act, 2017. The transaction's essence, involving payments during construction phase, constituted supply of services requiring GST. Consequently, the respondent-BDA's GST demand was deemed legally valid and the writ petition was dismissed.

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HC ruled that the petitioners' apartment/duplex allotment ...

Apartment Allotment Triggers GST Liability Based on Payments Made During Construction Phase Under Section 7

April 22, 2025

Case Laws GST HC

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