Construction service classification altered to include land value when charged, except if consideration follows completion certificate or occupation. The opening paragraph of the earlier notification is amended to classify services of construction of a complex, building or part thereof intended for sale as covered where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the amendment is effective from 20th October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Construction service classification altered to include land value when charged, except if consideration follows completion certificate or occupation.
The opening paragraph of the earlier notification is amended to classify services of construction of a complex, building or part thereof intended for sale as covered where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the amendment is effective from 20th October, 2023.
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