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Is archietect certificate considered as completion certificate??

Veeresh Kolaki (student) (41 Points)

23 January 2019

hello everyone

My query is wether certificate issued by archietect can be considered as completion certificate under service tax.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 23 January 2019

Yes. In this regard clarification was issued.

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Veeresh Kolaki (student) (41 Points)
Replied 29 January 2019

can i please get the notification no.???

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 30 January 2019

5. Supply of services The following shall be treated as supply of services, namely:—

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

Explanation.—For the purposes of this clause—

(1) the expression “competent authority” means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:—

(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;

Refer: schedule-ii-cgst-act

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Veeresh Kolaki (student) (41 Points)
Replied 30 January 2019

I n case of non requirement of such certificate from such authority...what does this mean????

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 30 January 2019

Explanation to the said entry clarifies that in case of non requirement of the said certificate by the competent authority then any of the following certificates need to be considered....

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