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
- the Government or any authority authorized to issue completion certificate under any law for the time being in force and
- 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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