Sale of residential flats after receipt of part-completion certificate in respect of only commercial shops shall not be exempt

Last updated: 14 September 2020
Quick Summary
The Gujarat Authority for Advance Ruling has determined that the sale of residential flats is not exempt from GST, even if a part-completion certificate has been issued for commercial shops within the same building. The ruling clarifies that the exemption only applies if the entire building has received a completion certificate or first occupancy. For matters concerning input tax credit (ITC) reversal and claims, the relevant sections and rules of the CGST Act and Rules apply.

Court :
Gujarat AAR

Brief :

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/26/2020

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1999
(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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