https://www.taxtmi.com/notifications?id=140983 The notification amends the rate notification to specify that supplies of construction of a complex, building or part intended for sale are ineligible for refund of unutilized input tax credit where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of a completion certificate or after first occupation, whichever is earlier. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140983 The notification amends the rate notification to specify that supplies of construction of a complex, building or part intended for sale are ineligible for refund of unutilized input tax credit where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of a completion certificate or after first occupation, whichever is earlier. Notifications GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140983