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    <description>Amendment revises the tax treatment 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 has been received after issuance of completion certificate or after first occupation, whichever is earlier. The substitution modifies the opening paragraph of Notification No. 15/2017 State Tax (Rate) and is effective from 20th October, 2023.</description>
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