Construction of a complex, building, civil structure or the 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 issuan

CS Executive · Tax Laws · PYQS · December 2019
Construction of a complex, building, civil structure or the 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 a competent authority or after its first occupation, whichever is earlier as per section - 7 of the CGST Act, 2017 read with item specified in schedule is known as __________
(A) Goods
(B) Both Goods and Services
(C) Services
(D) Contract work

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Goods and Services Tax (GST)

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