GST Applies to Sale of Under-Construction Commercial Property as 'Supply of Service' per CGST Act, Schedule II, Clause 5(b).
Case-Laws
GST
The applicant is liable to pay GST on the sale of commercial built-up area which is under construction, as the same is a \u2018supply of service\u2019 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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