If flat sale after issuance of completion certificate then sale of flat is exempt from gst.
Then is developer required to pay gst under rcm???
Beacuse it is mentioned that,
"Where promoter opts to pay tax at full rate (8%/12%) after availing ITC,
proportionate reversal of Input Tax Credit is required in respect of apartments remaining
*unsold as on date of completion* or first occupation, whichever is earlier."
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