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<h1>Gujarat Amends GST Notification on Building Sales; Tax Applies Unless Full Payment Post-Completion Certificate.</h1> The Government of Gujarat has issued an amendment to Notification No. 15/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. This amendment modifies the wording in the original notification concerning the construction of complexes or buildings intended for sale. The revised text specifies that the tax applies to services where the sale includes the value of land or an undivided share of land, except when full payment is received after the completion certificate is issued or after first occupation, whichever occurs first. This change is made in the public interest following recommendations from the Goods and Services Tax Council.