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 |
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
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| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 |
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. |
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| 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 |
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. |
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| 8/2019-Integrated Tax (Rate) ,dt. 29-03-2019 |
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. |
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| 07/2019-Integrated Tax (Rate) ,dt. 29-03-2019 |
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. |
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| 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. |
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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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