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<h1>Maharashtra Amends GST Notification: Construction Services Tax Includes Land Value Unless Paid Post-Completion. Effective Oct 20, 2023.</h1> The Government of Maharashtra has amended Notification No. 15/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Effective from October 20, 2023, the amendment modifies the description of taxable services related to the construction of complexes or buildings intended for sale. The amendment specifies that the service value includes land or undivided land share, except when full payment is received post-completion certification or first occupation. This change is made under section 54(3) of the Act, following the Council's recommendations, and is intended to serve the public interest.