https://www.taxtmi.com/notifications?id=120320 No refund of unutilised input tax credit is allowed under section 54(3) for supplies of 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, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier. en-us Wed, 28 Jun 2017 00:00:00 +0530 Fri, 20 Oct 2023 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120320 No refund of unutilised input tax credit is allowed under section 54(3) for supplies of 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, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier. Notifications GST Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120320