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TMI BlogSeeks to notify certain services to be taxed under RCM under section 9(4) of KGST Act as recommended by Goods and Services Tax Council for real estate sectorX X X X Extracts X X X X X X X X Extracts X X X X ..... uram 30th March, 2019 S. R. O. No. 249/2019. -In exercise of the powers conferred by sub-section (4) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 ..... 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 issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, at item (i), (ia), (ib), (ic) and (id) against seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (Central Act 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, in notification issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 building s total floor area (gross floor area) to the size of the piece of land upon which it is built. 2. This notification shall come into force with effect from the 1st day of April, 2019. By order of the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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