GST on real estate sector-CBIC Notifications / Orders to give effect to decisions of GST Council

GST on real estate sector-CBIC issues Notifications / Orders to give effect to decisions of GST Council 

CBIC has issued various notifications / Orders to give effect to the decisions taken in the 34th meeting of GST Council related to GST on real estate sector.

The details of notification issued are as under:

09/2019-Central Tax (Rate) ,dt. 29-03-2019 Download

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).

08/2019-Central Tax (Rate) ,dt. 29-03-2019 Download

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.

07/2019-Central Tax (Rate) ,dt. 29-03-2019 Download  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.
06/2019-Central Tax (Rate) ,dt. 29-03-2019

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Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

05/2019-Central Tax (Rate) ,dt. 29-03-2019

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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.

04/2019-Central Tax (Rate) ,dt. 29-03-2019

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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.

03/2019-Central Tax (Rate) ,dt. 29-03-2019

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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.

8/2019-Integrated Tax (Rate) ,dt. 29-03-2019

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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.

07/2019-Integrated Tax (Rate) ,dt. 29-03-2019

Download

Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.

06/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Download  Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Download  Seeks to amend notification No. 10/2017- Integrated 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.
04/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Download  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.
03/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Download  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.

6/2019-Central Tax ,

dt. 29-03-2019

Download  Seeks to make Second Amendment (2019) to CGST Rules.
9/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
08/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
07/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 13/2017- Union Territory 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.
04/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Order No. 4/2019 – Central Tax dt. 29.03.2019 Download  To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
Order No. 3/2019 – Union Territories Tax Download To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.
9/2019-Union Territory tax(rate), dt. 29-03-2019 Download 

Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).

08/2019-Union Territory tax(rate), dt. 29-03-2019 Download 

Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

07/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019-Union Territory tax(rate), dt. 29-03-2019 Download  Seeks to amend notification No. 13/2017- Union Territory 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.
04/2019-Union Territory tax(rate), dt. 29-03-2019 Download Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019-Union Territory tax(rate), dt. 29-03-2019 Download

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

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