AAR: Rules on applicability of GST on ‘flats completed partially’ as on appointed date

Karnataka AAR rules on applicability of GST in respect of partially completed flats constructed under Joint Development Agreement (JDA) under different scenarios i.e. (i) customers identified before GST regime, (ii) customers identified after GST regime and (iii) no customers identified; Perusing Section 142(11)(b) of CGST Act, opines that applicant has to pay service tax (under Finance Act, 1994)/GST proportionate to the services provided before/after June 30, 2017 resp...