To amend notification No-1-2017 State Tax (Rate) to notify rate of certain goods for real estate sector - 8/2019-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 30th March, 2019 Notification No. 8/2019-State Tax (Rate) No.(GHN-33)GST-2019/S.9(1)(23)-TH:- In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government Notification, Finance Department No. (GHN-31)GST-2017/S.9(1)(1)/TH dated the 30th June, 2017, Notification No.1/2017-State Tax (Rate), namely:- In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section (4) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), as prescribed in the Government Notification, Finance Department No.(GHN-31)GST-2019/S.9(4)(1)-TH dated the 30th March, 2019, Notification No. 7 / 2019- State Tax (Rate). Explanation. For the purpose of this entry, (i) the term promoter shall have the same meaning as assigned to it 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 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) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 2. This notification shall come into force with effect from the1st of April, 2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.