GST on flat sold partly before OC and partly after OC

This discussion clarifies the Goods and Services Tax (GST) applicability on flat sales when part of the payment is received before the Occupancy Certificate (OC) and part after. The consensus is that GST is payable on the full amount of the flat sale, regardless of payment timing relative to the OC. The point of sale is typically the registration of the sale agreement, meaning GST is levied as instalments are realised.