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of <h1>Jammu & Kashmir Amends GST Rules: Construction Service Charge Now Includes Land Value, Effective October 20, 2023.</h1> The Government of Jammu and Kashmir has amended Notification No. SRO-GST 15/2017, dated July 8, 2017, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment modifies the description in the notification to specify that it pertains to the construction of a complex, building, or part thereof intended for sale, where the service charge includes the value of land, except when the full payment is received post-completion certificate issuance or first occupation. This amendment is effective from October 20, 2023, as per the order of the Finance Department.
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