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of <h1>Madhya Pradesh Amends GST Rules on Construction Services: Tax Applies if Payment Precedes Completion Certificate. Effective Oct 20, 2023.</h1> The Madhya Pradesh State Government has amended Notification No. F A-330/2017/1/V(51) dated 30th June 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment modifies the language in the notification concerning the taxation of construction services. It specifies that the tax applies to the sale of buildings or complexes where the service charge includes land value, unless the full payment is received after the completion certificate is issued or after first occupation. This amendment is effective from October 20, 2023, as ordered by the Deputy Secretary, in the name of the Governor of Madhya Pradesh.
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