Construction of complex for sale under Assam GST rate notification is restated with the completion-certificate exception preserved. The Assam State GST rate notification is amended to substitute the description of the taxable supply relating to construction of a complex, building or part thereof intended for sale to a buyer, where the consideration includes the value of land or undivided share of land. The substitution preserves the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The amendment is effective from 20 October 2023.