Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 28th June, 2017 - 8/2019 - State Tax (Rate) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 8/2019 - State Tax (Rate) The 29th March, 2019 No. GST/24/2017/Vol-I. -In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics, No.1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, dated the 28th 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 tion of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), as prescribed in notification No. 07/2019- State Tax (Rate), dated 29th March, 2019, published in Gazette of Arunachal Pradesh vide File No. GST/24/ 2017/Vol-1, dated 29th March, 2019. Explanation. For the purpose of this entry,- (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 Resiential 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) 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 the 1st of April, 2019. Anirudh S. Singh Commissioner of State Tax, Government of Arunachal Pradesh, Itanagar. Note : The principal notification No. 1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, dated the 28th June, 2017 and last amended by notification No. 24/ 2018-State Tax (Rate), dated the 1st January, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 72, Vol. XXVI, Naharlagun, Monday, February 18, 2019 vide File No. GST/24/2017/Vol-1/714, dated the 1st January, 2019.