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Studycafe · 2019. 6. 9. · The AssL Commissioner, LV0-260, Mangalore Qffie Folder Page 13 of 13...
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Transcript of Studycafe · 2019. 6. 9. · The AssL Commissioner, LV0-260, Mangalore Qffie Folder Page 13 of 13...
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9. In view of the foregoing, we rule as follows
RULING
1. The date cif Occupancy Certifica� issued by the competent
authority, i.e. Bruhat Be11galuru Mahanagara Palike should be
ti:eated as the date of completion of the construction.
2. lf .any part of the consideration is r.eceived before such date of
completion, then the transac.tion would be considered as the
supply of services in terms of ent ry 5 ·of Schedule II to the OST
Acts, and liable for GST.
3. If the entire considerat,ion is received after the date ·of
completion, then the transaction would not be liable.to GST.
�Ir' (Harish J)har11ia)
Member
� (Dr.Ravi r d.�.P.j
Member
Place: Bengaluru,
Date : 03.12.2018
To,
The Applicant
Copy to:
The Principal Chief Commissioner of Central Tax, Bangalore Zone, Kamataka.
The Commissioner of Commercial Taxes, Karnataka, Bengaluru.
The Commissioner of Central Tax, Mangalcire C.ommis•sionerate, Mangalore
The AssL Commissioner, LV0-260, Mangalore
Qffie Folder
Page 13 of 13
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