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Payment on Basis of Reverse Charge Mechanism for supply of Goods and Services

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..... Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (4) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify that the registe .....

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..... rm of premium, salami, development charges etc.) 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 not .....

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..... ial No. (3). 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 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 .....

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..... an a REP in which the carpet area of the commercial apartments is not more than 15 percent of the total carpet area of all the apartments in the REP. 2. This notification shall come into force with effect from the 1 st of April, 2019. (Amit Singh Negi) Secretary - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmana .....

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