Applicability of Gst on construction contract

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We had acquired a flat in the month of oct 2017, for which the builder collected gst amounting to 3 lakhs. Saying that it amounts to works contract. Upon studying the act in schedule 2 of supply it is found out that gst is not leviable on the construction of a completed flat. If this would be the real intent of the act, whether can I claim gst from my buyer. Further the facts of the case are as follows. Date of completion of building is in December 2016 and of registration as aforesaid. kindly advice me.
Replies (8)
you have rightly noticed about schedule II 5(a) involvrment in your case.as per the said provison the case when the construction of building intended for sale shall not be treated as supply of service only if :
entire consideration has been paid after happening of the earliest event-
a) obtainment of completion certificate or
b) first occupation
in this particular case it wudnt amount to sale of immmovable property which is even outside the preview of defintion of goods.hence in this particular case no GST wil apply to my knowledge.
in this particular case it would amount to sale of immmovable proprty..sorry.typing error
now since he has collected gst from you..your question is about yourself charging GST from the proposed buyer of your proposed sale property.ome can charge GST only aftr obtaining GST registration and once one takes so entire provison of GST has to b followed.then..you can take input tax credit on the same.
however,now even if u sell the property after taking GST registration you cant charge GST on the proposed sale ...because what is being sold is immovable property which is outside the definiton of goods.so to my knowledge no you can't charge GST.
sry the question contains a small mistake. can I get back my amount from the constructor or builder?

No liability for building completed in dec 16 for which you entered into a contract after dec 16. If agreement prior to dec 16 then ST was payble and not GST till 1st July 17 and after that amounts paid GST.

It is an illegal collection. You may have to contact a lawyer to go further.

All payments made before 1.7.17 is service tax and VAT.no GST .ask bill, invoice paid by him to gst department.he has charged illegal money.u can approach consumer court.
we approach the builder and asked him for the invoice. But he just gave details of the amount paid to gst department on his letter head with his signature. Is it sufficient for claim?


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