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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

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The Applicant is engaged in construction and sale of residential apartments and residential complexes under joint development agreements.  The supply of construction service provided by the applicant to the land owner is in the nature of barter. Authority Rules as; ”The Applicant is liable to pay GST towards work executed under Joint Development Agreement on Land owner's portion, on the value to be arrived at in terms of para 2 of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 at the time of transfer of possession of the land owners' portion of the fiats“. — Durga Projects And Infra Structure Private Limited, In Re… [2019] 14 TAXLOK.COM 056 (AAR-Karnataka)

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