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).
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).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry under Schedule III (18%) to prescribe the applicable IGST rate on supplies of goods (other than capital goods and cement) made by unregistered persons to promoters for construction of real estate projects, where tax is payable by the promoter under reverse charge as notified under Notification No. 07/2019. It ensures uniform rate application for such supplies.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry under Schedule III (18%) to prescribe the applicable IGST rate on supplies of goods (other than capital goods and cement) made by unregistered persons to promoters for construction of real estate projects, where tax is payable by the promoter under reverse charge as notified under Notification No. 07/2019. It ensures uniform rate application for such supplies.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification notifies that promoters shall be liable to pay IGST under reverse charge on specified supplies received from unregistered suppliers, including goods or services constituting shortfall from the minimum value required to be purchased for construction of a real estate project, cement falling under heading 2523, and specified capital goods. It defines key terms such as promoter, real estate project (REP), residential real estate project (RREP), and floor space index (FSI). The notification implements the revised real estate taxation framework.Issued for earlier notification?No — this is a standalone reverse charge notification.
This notification notifies that promoters shall be liable to pay IGST under reverse charge on specified supplies received from unregistered suppliers, including goods or services constituting shortfall from the minimum value required to be purchased for construction of a real estate project, cement falling under heading 2523, and specified capital goods. It defines key terms such as promoter, real estate project (REP), residential real estate project (RREP), and floor space index (FSI). The notification implements the revised real estate taxation framework.Issued for earlier notification?No — this is a standalone reverse charge notification.
This notification specifies the class of registered persons (promoters) and prescribes the time of supply for services involving development rights, FSI, and long-term lease of land. The tax liability is deferred to the date of issuance of completion certificate or first occupation of the project. The notification provides certainty and uniformity in taxation of real estate transactions.Issued for earlier notification?Yes — issued in pursuance of sections 20 and 148 of the CGST Act read with the IGST Act.
This notification specifies the class of registered persons (promoters) and prescribes the time of supply for services involving development rights, FSI, and long-term lease of land. The tax liability is deferred to the date of issuance of completion certificate or first occupation of the project. The notification provides certainty and uniformity in taxation of real estate transactions.Issued for earlier notification?Yes — issued in pursuance of sections 20 and 148 of the CGST Act read with the IGST Act.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification comprehensively amends Notification No. 8/2017–Integrated Tax (Rate) to introduce a new GST framework for real estate projects. It prescribes reduced rates for construction of residential and affordable housing subject to conditions, restricts input tax credit, and introduces reverse charge liability for shortfall in procurement from registered suppliers. Detailed valuation rules, definitions, and transitional provisions for ongoing projects are also notified.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification comprehensively amends Notification No. 8/2017–Integrated Tax (Rate) to introduce a new GST framework for real estate projects. It prescribes reduced rates for construction of residential and affordable housing subject to conditions, restricts input tax credit, and introduces reverse charge liability for shortfall in procurement from registered suppliers. Detailed valuation rules, definitions, and transitional provisions for ongoing projects are also notified.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
