Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 08/2019-State Tax (Rate) - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 08/2019-State Tax (Rate) Shimla-2, the 8th May, 2019 No. EXN-F(10)-9/2019. -In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, 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 Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), as prescribed in notification No. 07/2019-State Tax (Rate), dated 6th May, 2019, published in Gazette of Himachal Pradesh on 08-5-2019 vide No. EXN-F(10)-9/2019. 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, JAGDISH CHANDER SHARMA, Principal Secretary (E T). Note.- The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017 and last amended by notification No. 24/ 2018-State Tax (Rate), dated the 31st December, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)- 33/2018, dated the 31st December, 2018.