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TMI BlogGoods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction Services - Reverse charge on supply of services - Notification - IssuedX X X X Extracts X X X X X X X X Extracts X X X X ..... -15 Thiruvalluvar Aandu, 2050 NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table beIow, shall in respect of supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which constitute the shortfall from 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 the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Department Notification No. II(2)/CTR/532(d-14)/2017 at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, as amended. Promoter 3 Capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2016 (Central Act 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 in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (iv) Residential Real Estate Project ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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