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TMI BlogPayment on Basis of Reverse Charge Mechanism for supply of Goods and ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... No. FTX.56/2017/Pt-II/272. - In exercise of the powers conferred by sub-section (4) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam, 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 specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue 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, 11/2017- (Rate), [FTX.56/2017/24 dated 29th June, 2017] , at items (i), (ia), (ib), (ic) and (id) against serial No. (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 345 dated the 29th June, 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 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment) 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 term floor space index (FSI) shall mean the ratio of a buildings total floor area (gross floor area) to the size of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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