GST on advance for sale of villas before completion : Goa AAR

By | October 17, 2018
(Last Updated On: October 17, 2018)

Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority


Advance money received for sale of Villa on or after the appointed day, prior to issuance of occupancy certificate by the local panchayat is considered as construction services and GST is applicable on Two third of the amount charged for such supply.

Goa Authority of Advance Ruling

Quattroporteluxury Homes LLP

GOA/GAAR/2 of 2018-19 Dt. 20.09.2018

Download complete Judgment Click here 

Other GST Judgments

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