Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

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..... y of Finance (Department of Revenue) Notification No. 15/2023-Union Territory Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 770 (E) .-In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), .....

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..... ly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier , shall be substituted. 2. This notification shall come i .....

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