Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017(i.e., before GST regime) where as the construction will be completed during GST regime.
a. Is this date to be concluded as the date of allotment for payment of service tax in respect of construction services provided to landlord ignoring the fact that the construction was continued subsequently from May, 2017 to November, 2018.
b. Will it be sufficient and adequate compliance, if the appellant complies law and remit entire service tax on the entire area earmarked to landlord.
c. Once the time of supply is clarified and ruled, the appellant will plan for remittance of tax accordingly on hearing from office.
d. In the event the service tax is remitted based on the date of above supplementary agreement, will the appellant not required to comply with GST on the said value of service to land owner.
e. Will this view in transitional period have any impact on the future projects to be explored by the applicant company.
f. What is the ‘Constructed complex’ referred to in the notification.