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Prescribing persons liable to pay tax on reverse charge for the Uttar Pradesh Goods and Services Tax Act, 2017.

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..... 8 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-687/XI-9(47)/17-U.P. Act-1-2017-Order-(27)-2019, dated 01 May, 2019: NOTIFICATION No. KA.NI-2-687/XI-9(47)/17-U.P.Act-1-2017-Order-(27)-2019 Lucknow : Dated : 01 May, 2019 In exercise of the powers conferred .....

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..... of such goods and services or both [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI)] which constitute the short fall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financ .....

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..... pation, whichever is earlier) as prescribed in notification No. KA.Nl.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 dated the 30 th June, 2017, at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3) as amended. Promoter 3 Capital goods falling under any chapter in the first schedule to the Customs Ta .....

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..... nt) Act, 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% of the total carpet area of all the apartments 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. .....

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