Construction Service :
Following is ‘supply of service’ as per para 5(b) of Schedule II of CGST Act.
Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation.- For the purposes of this clause- (1) the expression “competent authority” means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely – (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority.
(2) the expression “construction” includes additions, alterations, replacements or remodelling of any existing civil structure.
Occupancy certificate granted in Mumbai is equal to completion certificate – In Mumbai i.e. Brihanmumbai Municipal Corporation (BMC), occupancy certificate is granted. Sale after such occupancy certificate (even before completion certificate) will be sale of immovable property and outside service tax net – PIB (Press Information Bureau), Ministry of Finance dated 26-10-2015,