Payment of GST as Service tax & Vat already paid for flat registration


I had done my registration of the flat on June 26th 2017. My builder took the Service tax and Vat for the total amount mentioned on the Sales agreement in the month of June 2017. The cheque for the full amount by the bank was given on 13th July 2017. Am I liable to pay GST since I have already paid the Service Tax and Vat in June. Registration of the flat was done on June 26th that is before July 1st. Please give me your feedback.

Answers (2)


210 votes

As per Notification No.28 /2011 -ST, dated 1.4.2011 construction of residential complex service is treated as continous supply service for the purpose of point of taxation rules, 2011. Further, as per proviso to rule 3 of above rules in case of continous supply service where the provisions of the whole or part of the service is determined periodically on the completion of an event in terms of a contract, which requires the receiver of the service to make any payment to service provider, the date of completion of each such events as specified in the contract shall be deemed to be the date of completion of provision of service.
3. Therefore, to examine the issue in detail under both -The Finance Act, 1994 and GST act, 2017 and to give a suitable reply the following facts /documents are required to be known and examined :
1. The invoice /invoices raised by the builder,
2. The agreement copy.
3. Copy of challan evidencing payment of service tax by the builder to the service tax department, and
4. The correspondence received from the builder and the department if any for the payment of GST.


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68 votes

as you have narrated that all the payment towards cost of flat with all the taxes charged by the builder stands paid by you to him before 1st july 2017, therefore, no need to pay GST of the differential amount of tax. however, you need to see that whether the builder has got completion certificate from the competent authority or not. at least you should have completion certificate copy in your hand where your flat number is mentioned. In absence of the said thing you need to pay GST amount after deducting the amount of taxes paid by you to him.

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