No | Date | Particulars |
Notification No 03/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
Notification No 04/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
Notification No 05/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) u/s 5(3) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. |
Notification No 06/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. i.e Date of liability of GST in case of transfer of development rights in real estate projects |
Notification No 07/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act from unregistered supplier as recommended by Goods and Services Tax Council for real estate sector. |
Notification No 08/2019 Integrated Tax (Rate) | 29th March 2019 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
Notification No 16/2019 Central Tax | 29th March 2019 | CGST Second Amendment Rules 2019 |
GST on Real Estate Sector from 1st April 2019 : notifications issued
(Last Updated On: March 30, 2019)