Notify certain services to be taxed under RCM under Section 9(4) of the OGST Act - 11234 – FIN-CT1-TAX-0043/2017/FIN - S.R.O. No.119/2019 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 30th March, 2019 S.R.O. No.119/2019- In exercise of the powers conferred by sub-section (4) of Section 9 of the Odisha Goods and Services Tax Act, 2017 ( Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, hereby notifies that the registered person specified in Column (3) of the Table below, shall in respect of supply of goods or services or both specified in Column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both, namely:- Table Sl. No. Category of supply of goods and services Recipient of goods and services (1) (2) (3) 1 Supply of such goods and services or both [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI)] which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in the notification of the Government of Odisha, in the Finance Department No. 19869-FIN-CT1-TAX-0022/2017 dated the 29th June,2017 at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017 as amended from time to time and last such amendment is in the notification of Government of Odisha, in the Finance Department No. 40962- FIN-CT1-TAX-0043/2017 dated the 31st December,2018 published in the Extraordinary issue No.2467 of the Odisha Gazette , dated the 31st December,2018 bearing S.R.O. No. 498/2018. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification of the Government of Odisha, in the Finance Department No. 19869- FIN-CT1-TAX-0022/2017 dated the 29th June,2017 at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in the Extraordinary issue No.1143 of the Odisha Gazette , dated the 29th June,2017 bearing S.R.O. No. 305/2017 as amended from time to time and last such amendment is in the notification of Government of Odisha, in the Finance Department No. 40962- FIN-CT1-TAX-0043/2017 dated the 31st December,2018 published in the Extraordinary issue No.2467 of the Odisha Gazette , dated the 31st December,2018 bearing S.R.O. No. 498 /2018. Promoter. 3 Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number (3) in the Table, in notification of the Government of Odisha, in the Finance Department No. 19869-FIN-CT1-TAX- 0022/2017 dated the 29th June,2017 published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017 as amended from time to time and last such amendment is in the notification of Government of Odisha, in the Finance Department No. 40962- FIN-CT1-TAX-0043/2017 dated the 31st December,2018 published in the Extraordinary issue No.2467 of the Odisha Gazette, dated the 31st December,2018 bearing S.R.O. No. 498/2018. Promoter Explanation . - For the purpose of this notification, - (i) the term promoter shall have the same meaning as assigned to it in in clause (zk) of Section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) project shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP); (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in in clause (zn) of Section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (iv) Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) the term floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. 2. This notification shall come into force with effect from the 1st of April, 2019. [No.11234 FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor SAUMYAJIT ROUT Deputy Secretary to the Government