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TMI BlogSeeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION No. 07/2019-State Tax (Rate) Dated Shillong the 29 th March, 2019 No. ERTS(T) 4/2019/199 - In exercise of the powers conferred by sub-section (4) of section 9 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby notifies that the registered pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c.) or FSI (including additional FSI)] 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 notification No. ERTS (T) 65/2017/11, dated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), (ia), (ib), (ic) and (id) against serial No. (3) in the table, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 98, dated the 5 th July, 2017, as amended. Promoter. 3. Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roject (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) the ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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