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<h1>Odisha Amends GST Notification: Construction Services to Include Land Value Unless Paid Post-Completion Certificate.</h1> The Government of Odisha has amended Notification No. 19885-FIN-CT1-TAX-0022-2017, dated June 29, 2017, under the Odisha Goods and Services Tax Act, 2017. The amendment modifies the language in the notification's opening paragraph, replacing the previous specification with a focus on services related to the construction of complexes or buildings intended for sale. It specifies that the value charged to the buyer should include the value of land unless the entire payment is received after the completion certificate is issued or after first occupation. This amendment is effective from October 20, 2023.