Notifications- Central Tax (Rate)

GST on Real Estate- Exercise of Option- Date extended to 20.05.2019 (Read Notification)

Notification No. 10/2019-Central Tax (Rate) [G.S.R. 354(E).] (10/05/2019)

The date for exercising the option for residential real estate project to either stay at old GST rate (8% or 12% with ITC) or to avail new GST rate (1% or 5% without ITC) is being extended to 20.05.2019 from 10.05.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax (Rate) […]...

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CBIC amends new GST Composition Scheme rules related to ITC

Notification No. 9/2019-Central Tax (Rate) (29/03/2019)

Notification No. 9/2019-Central Tax (Rate)- Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2019-Central Tax (R...

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GST rate on supply of goods for real estate sector under RCM by unregistered person

Notification No. 08/2019-Central Tax (Rate) (29/03/2019)

Notification No. 08/2019-Central Tax (Rate)– Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019-Central Tax (Rate) New De...

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GST on real estate sector under RCM on supply of goods or services from unregistered supplier

Notification No. 07/2019-Central Tax (Rate) (29/03/2019)

Notification No. 07/2019-Central Tax (Rate) – Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Fin...

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CBIC notifies person liable to pay GST on development rights, FSI etc

Notification No. 06/2019-Central Tax (Rate) (29/03/2019)

CBIC hereby notifies the following classes of registered persons, namely:-(i) a promoter who receives development rights or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of a project against consideration payable or paid by him, wholly or partly, in the form of construction service of comm...

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CBIC notifies Services to be taxed under RCM of real estate sector

Notification No. 05/2019- Central Tax (Rate) (29/03/2019)

Notification No. 05/2019- Central Tax (Rate)– Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No....

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GST on Real Estate Sector- CBIC exempt certain services

Notification No. 04/2019-Central Tax (Rate) (29/03/2019)

Notification No. 04/2019- Central Tax (Rate)– Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019-Central Tax (Rate) New Delhi, the...

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GST rates on real estate sector services wef 01.04.2019

Notification No. 03/2019-Central Tax (Rate) (29/03/2019)

Notification No. 03/2019-Central Tax (Rate)– Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of I...

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Optional 6% GST composition scheme w.e.f. 1st April 2019

Notification No. 2/2019-Central Tax (Rate) [G.S.R. 189(E)] (07/03/2019)

Notification No. 2/2019-Central Tax (Rate) To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. ...

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RCM under CGST on procurement from unregistered dealer’s withdrawn

Notification No. 01/2019–Central Tax (Rate) [G.S.R. 70(E)] (29/01/2019)

Rescinds notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts. W.e.f 01.02.2019, section 9(4) to be applicable only for specified class of registered persons; Original section omitted for trade facilitation and substit...

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