https://www.taxtmi.com/notifications?id=141854 The Uttarakhand State Government amends an earlier GST notification under section 54(3) of the Uttarakhand Goods and Services Tax Act, 2017, to specify 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. The amendment retains the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, and is deemed effective from 20 October 2023. en-us Tue, 27 Feb 2024 00:00:00 +0530 Tue, 23 Jun 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141854 The Uttarakhand State Government amends an earlier GST notification under section 54(3) of the Uttarakhand Goods and Services Tax Act, 2017, to specify 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. The amendment retains the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, and is deemed effective from 20 October 2023. Notifications GST - States Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141854