Q.

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 has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, shall be treated as .

A. Supply of goods
B. Supply of services
C. Neither as a supply of goods nor a supply of services
D. Either as a supply of goods or a supply of services
Answer» B. Supply of services
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