This notification amends Notification No. 8/2017–Integrated Tax (Rate) by extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).