https://www.taxtmi.com/notifications?id=146793 Construction services are redefined to cover construction of a complex, building, or part thereof intended for sale to a buyer where the amount charged includes the value of land or undivided share of land. Transactions where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever occurs earlier, are excluded. The amendment is deemed effective from 20 October 2023. en-us Wed, 15 Nov 2023 00:00:00 +0530 Sat, 05 Sep 2026 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146793 Construction services are redefined to cover construction of a complex, building, or part thereof intended for sale to a buyer where the amount charged includes the value of land or undivided share of land. Transactions where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever occurs earlier, are excluded. The amendment is deemed effective from 20 October 2023. Notifications GST - States Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146793