Construction of immovable property for sale gets revised GST notification wording, retaining the completion-certificate exclusion. Amendment to the Andhra Pradesh GST notification substitutes the description of the covered supply as construction of a complex, building or part thereof intended for sale, where consideration includes land or undivided share of land. The substituted wording retains the exclusion for cases where the entire consideration is received after completion certificate or first occupation, whichever is earlier, and the amendment takes effect from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Construction of immovable property for sale gets revised GST notification wording, retaining the completion-certificate exclusion.
Amendment to the Andhra Pradesh GST notification substitutes the description of the covered supply as construction of a complex, building or part thereof intended for sale, where consideration includes land or undivided share of land. The substituted wording retains the exclusion for cases where the entire consideration is received after completion certificate or first occupation, whichever is earlier, and the amendment takes effect from 20 October 2023.
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