Works Contract — The applicant-company sought advance ruling in respect of Applicability of GST on partially completed flats. Authority Ruled; In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards liable to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017. — Durga Projects and Infra Structure Private Limited, In Re… [2019] 14 TAXLOK.COM 059 (AAR-Karnataka)