Amendment in Notification No. 15/2017- State Tax (Rate) dated 29-06-2017 - 15/2023- State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 118 Dated: 07-11-2024 NOTIFICATION No. 15/2023- State Tax (Rate) In exercise of the powers conferred by sub-section (3) of Section 54 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State 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 No. 15/2017- State Tax (Rate) issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, Dt: 30.06.2017 and as amended subsequently from time to time: AMENDMENT 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 Telangana Goods and Services Tax Act, 2017 , 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. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) S.A.M.RIZVI PRINCIPAL SECRETARY TO GOVERNMENT