Meaning of construction on-going project under GST
A project which meets the following conditions shall be considered as an construction ongoing project under GST.
1 Commencement certificate for the project, where required, has been issued by the competent authority on or before 31stMarch, 2019, and it is certified by a registered architect, chartered engineer or a licensed surveyor that construction of the project has started (i.e. earthwork for site preparation for the project has been completed and excavation for foundation has started) on or before 31st March, 2019.
2. Where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is to be certified by any of the authorities specified in (a) above that construction of the project has started on or before the 31st March, 2019.
3.Completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019.
4. Apartments of the project have been, partly or wholly, booked on or before 31stMarch, 2019.
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