https://www.taxtmi.com/notifications?id=140992 Supplies for construction of a complex, building or part thereof intended for sale are not eligible for refund of unutilised input tax credit 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 required by the competent authority or after its first occupation, whichever is earlier. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140992 Supplies for construction of a complex, building or part thereof intended for sale are not eligible for refund of unutilised input tax credit 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 required by the competent authority or after its first occupation, whichever is earlier. Notifications GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140992