GST on sale of Appartment

This discussion clarifies the Goods and Services Tax (GST) implications for companies involved in the construction and sale of apartments. It addresses the crucial question of when the GST taxability arises: at the time of sale or upon receipt of the sale consideration. The HSN code for apartments/flats is identified as 9954, with the point of taxation being the earliest of the two events. It's also noted that completed flats may not attract GST.