https://www.taxtmi.com/notifications?id=141537 The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for 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, where required, or after first occupation, whichever is earlier. en-us Mon, 29 Jan 2024 00:00:00 +0530 Thu, 08 Feb 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141537 The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for 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, where required, or after first occupation, whichever is earlier. Notifications GST - States Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141537