Refund of unutilized input tax credit restricted for construction sales including land value, except after completion certificate or occupation. The notification amends the rate notification to specify that supplies of construction of a complex, building or part intended for sale are ineligible for refund of unutilized input tax credit where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of a completion certificate or after first occupation, whichever is earlier.