GST on Real Estate Sector from 1st April 2019 : notifications issued

By | March 30, 2019
(Last Updated On: March 30, 2019)
NoDateParticulars

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

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