This notification amends the opening paragraph of Notification No. 12/2017–Integrated Tax (Rate) to substitute the description of construction services covered, specifically relating to construction of complexes or buildings intended for sale where consideration includes land value. The amendment clarifies eligibility for refund and aligns the notification with statutory provisions under GST law.

Issued for earlier notification?
Yes — it amends Notification No. 12/2017–Integrated Tax (Rate).