Apartment booked before OC. Part OC issued on 12 January 2026 covering.
Remaining contractual milestones were fixed calendar dates (15 March and 15 August), not construction milestones.
Builder issued fresh GST invoices after OC and demanded GST on those installments.
Under Schedule II para 5(b), is GST legally payable on these post-OC installments, or does issuance of the OC before the contractual due dates take those installments outside the scope of taxable construction services?
Are there any High Court or Supreme Court judgments directly on this fact pattern?
