TMI BlogTo notify certain services to be taxed under RCM under section 9(4) of GGST Act for real estate sectorX X X X Extracts X X X X X X X X Extracts X X X X ..... )(1)-TH:- In exercise of the powers conferred by sub-section (4) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the 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, rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)/TH dated the 30th June, 2017, Notification No. 11/2017-State Tax (Rate), at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the table as amended. Promoter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)/TH dated the 30th June, 2017, Notification No. 11/2017-State Tax (Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the1stof April, 2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government. - Notification Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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