https://www.taxtmi.com/notifications?id=141051 The notification substitutes prior wording with a rule capturing construction services "intended for sale" where the amount charged includes the value of land or undivided land share, except where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, thereby defining when inclusion of land value triggers the taxable characterization. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141051 The notification substitutes prior wording with a rule capturing construction services "intended for sale" where the amount charged includes the value of land or undivided land share, except where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, thereby defining when inclusion of land value triggers the taxable characterization. Notifications GST - States Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141051