Notify that the registered person shall in respect of supply of goods or services or both an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both.

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..... REVENUE NOTIFICATION No. 556-F.T. Howrah, the 29th day of March, 2019. No. 7/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (4) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor on the recommendations of the Council, is pleased hereby to notify that the registered person specified in colu .....

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..... 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 No.1135-F.T.[11/ 2017-State Tax (Rate)], dated 28th June, 2017, at items (i), (ia), (ib), (ic) and (id) agai .....

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..... 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 No. 1135-F.T. [11/ 2017-State Tax (Rate)], dated 28th June, 2017, published in the .....

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..... 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 day of April, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal .....

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