[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 18/2023-Integrated Tax (Rate)
New Delhi, the 19th October, 2023

G.S.R......(E).- In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods and Services Tax Act,
2017 (12 of 2017), ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No. 12/2017-Integrated Tax (Rate), dated the 28th June, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 687(E), dated the 28th June,
2017, namely:-

In the said notification, in opening paragraph, for the words, brackets, letters and figures “specified in sub-item (b)
of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a complex, building or
a part thereof, intended for sale to a buyer, wholly 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 into force with effect from the 20th October, 2023.

[F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note:-The principal notification no. 12/2017-Integrated Tax (Rate), dated the 28th June,2017 was published in the Gazette
of India, Extraordinary, vide number G.S.R. 687(E),dated the 28th June, 2017.