CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]

CBIC Defines Taxable Construction Services - CBIC - Construction Services - Sale of Buildings - Payment - Post-Completion Certificate Issuance - taxscan

In notification number 15/2023 – Central Tax (Rate), the Central Board of Indirect Taxes and Customs (CBIC) has introduced changes to the definition of Taxable Construction Services for the sale of buildings in accordance with the recommendations of the Goods and Services Tax (GST) Council. These changes exclude situations where full payment is received after…

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