https://www.taxtmi.com/notifications?id=141428 The amendment substitutes the opening paragraph to treat services of construction of a complex, building or part thereof intended for sale as covered where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The change is made under sub section (3) of Section 54 of the Uttar Pradesh GST Act and is deemed effective from 20 October 2023. en-us Tue, 31 Oct 2023 00:00:00 +0530 Thu, 18 Jan 2024 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141428 The amendment substitutes the opening paragraph to treat services of construction of a complex, building or part thereof intended for sale as covered where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The change is made under sub section (3) of Section 54 of the Uttar Pradesh GST Act and is deemed effective from 20 October 2023. Notifications GST - States Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141428