Taxation of construction services clarified: chargeable where land value is included unless consideration received after completion certificate. Substitutes the opening phrase of Notification No.15/2017 to confine its application to services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, excluding cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation; amendment effective from 20th October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of construction services clarified: chargeable where land value is included unless consideration received after completion certificate.
Substitutes the opening phrase of Notification No.15/2017 to confine its application to services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, excluding cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation; amendment effective from 20th October 2023.
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