Seeks to amend Notification No 1139-F.T. dated 28.06.2017 relating to restriction of refund u/s 54(3) for services of construction of a complex, building intended for sale. - 2153-F.T. - West Bengal SGST
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Restriction on refund for construction services covering supplies including land value, excluding cases paid after completion or first occupation. The notification amends the prior refund-restriction provision to specify that the restriction applies to 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 required completion certificate or after first occupation.
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.
Restriction on refund for construction services covering supplies including land value, excluding cases paid after completion or first occupation.
The notification amends the prior refund-restriction provision to specify that the restriction applies to 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 required completion certificate or after first occupation.
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