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 and Practice · PYQS · June 2018
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 for the purpose of taxability under the CGST Act, 2017 shall be treated as supply of :
(A) Goods
(B) Both goods and services
(C) Services
(D) Contract work

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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