Construction on-going project under GST


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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