https://www.taxtmi.com/notifications?id=120310 Notification No.15/2017 (UTGST) prohibits refund of unutilised input tax credit for supplies of construction-of-building services where the charged amount includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the notification is effective from 1 July 2017 and was later revised in wording by Notification No.15/2023. en-us Wed, 28 Jun 2017 00:00:00 +0530 Sat, 21 Oct 2023 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120310 Notification No.15/2017 (UTGST) prohibits refund of unutilised input tax credit for supplies of construction-of-building services where the charged amount includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the notification is effective from 1 July 2017 and was later revised in wording by Notification No.15/2023. Notifications GST Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120310