https://www.taxtmi.com/notifications?id=146196 Refund of unutilised input tax credit is amended by substituting the description of construction services covered by the relevant exclusion. It covers construction of a complex, building or part thereof intended for sale where the amount charged includes land value or an undivided share of land. The exclusion does not apply where the entire consideration is received after the required completion certificate or first occupation, whichever is earlier. en-us Thu, 02 Nov 2023 00:00:00 +0530 Mon, 27 Jul 2026 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146196 Refund of unutilised input tax credit is amended by substituting the description of construction services covered by the relevant exclusion. It covers construction of a complex, building or part thereof intended for sale where the amount charged includes land value or an undivided share of land. The exclusion does not apply where the entire consideration is received after the required completion certificate or first occupation, whichever is earlier. Notifications GST - States Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146196