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of <h1>India Bars ITC Refund for Construction Services with Land Value Unless Paid Post-Completion Certificate as of July 2017.</h1> The Government of India, through Notification No. 15/2017-Central Tax (Rate), announced that no refund of unutilized input tax credit (ITC) will be allowed under sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017, for services related to the construction of a complex or building intended for sale, where the charge includes the value of land, unless the entire payment is received post-completion certificate issuance or first occupation. This notification is effective from July 1, 2017. Subsequent amendments were made by Notification No. 15/2023-Central Tax (Rate) effective October 20, 2023.
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