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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Unutilised input tax credit refund barred for construction services including land value, except when full consideration paid after completion.</h1> No refund of unutilised input tax credit is available for supply of services of construction of a complex, building or a part thereof intended for sale where the amount charged includes the value of land or undivided share of land; an exception applies only if the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

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