Tag Archives: Sunil Vishvasrao Khune

Sale and Renting of Commercial Premises Attract GST, While Proportionate ITC Admissible Only for Pre-OC Sales

By | October 17, 2026

Sale and Renting of Commercial Premises Attract GST, While Proportionate ITC Admissible Only for Pre-OC Sales Issue Taxability & Classification of Under-Construction Units: Whether the construction and sale of commercial units in an under-construction building constitute a taxable supply under Heading No. 9954, and whether GST applies where the entire consideration is received after the… Read More »