Revised Definition:
The opening paragraph undergoes a crucial change. The earlier reference to "specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act" is now replaced. It narrows down to cover construction services for a complex or building intended for sale, including the value of land, except in cases where the full consideration is received post the issuance of the completion certificate or after the property's first occupation, whichever is earlier.