The following shall constitute declared services, namely:

  • RENTING of Immovable Property;
  • CONSTRUCTION of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
    • Except
    • Where the Entire Consideration is received after issuance of Completion Certificate by the Competent Authority

Explanation. – For the purposes of this clause,-

the expression “Competent Authority” means

  1. the Government or any authority authorized to issue completion certificate under any law for the time being in force and
  2. in case of non-requirement of such certificate from such authority, from any of the following, namely:-
    • Architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
    • Chartered Engineer registered with the Institution of Engineers (India); or
    • Licensed Surveyor of the respective local body of the city or town or village or development or planning authority;

the expression “Construction” includes additions, alterations, replacements or remodeling of any existing civil structure;

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