Taxation of construction services: amended scope excludes transactions where full consideration received after completion certificate or first occupation. The notification substitutes the opening paragraph to treat as taxable the construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.
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Provisions expressly mentioned in the judgment/order text.
Taxation of construction services: amended scope excludes transactions where full consideration received after completion certificate or first occupation.
The notification substitutes the opening paragraph to treat as taxable the construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.
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