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    <title>Amendments in the Notification No. 15/2017-State Tax (Rate) dated 30-06-2017</title>
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    <description>Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.</description>
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      <description>Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.</description>
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