[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. 15/2023-Union Territory Tax (Rate)
New Delhi, the 19th October, 2023

G.S.R......(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), 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 further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue) No. 15/2017- Union Territory 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. 706(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. 15/2017- Union Territory Tax (Rate), dated the 28th June,2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 706(E),dated the 28th June, 2017.