https://www.taxtmi.com/notifications?id=145742 The Assam State GST rate notification is amended to substitute the description of the taxable supply relating to construction of a complex, building or part thereof intended for sale to a buyer, where the consideration includes the value of land or undivided share of land. The substitution preserves the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The amendment is effective from 20 October 2023. en-us Mon, 14 Oct 2024 00:00:00 +0530 Thu, 21 May 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145742 The Assam State GST rate notification is amended to substitute the description of the taxable supply relating to construction of a complex, building or part thereof intended for sale to a buyer, where the consideration includes the value of land or undivided share of land. The substitution preserves the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The amendment is effective from 20 October 2023. Notifications GST - States Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145742