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Fake Input and refund of IGST on exports - crackdown by DGGI and DRI

    

GST Council may Scrap GSTR-9 and GSTR-9C for FY 17-18 for small taxpayers upto 5 crore turnover

    

Changes in 36th GST Council Meeting held on 27th July 2019

    

CMP-08 due date for quarter April 2019 to June 2019 extended till 31st July 2019

    

Press Release restricting the last date for availing ITC for FY 2017-18 is illegal : Gujarat High Court

    

Budget 2019 Highlights - 05 July 2019

    

Transfer of GST amount from one head to other head (Form GST PMT - 09)

    

DGGST arrests one person for availing and passing fake ITC of Rs.16 Crore.

    

Notification issued to extend the date of blocking and unblocking on e-way bill facility to 21.08.2019.

    

Press Release of 35th GST Council Meeting held on 21st June 2019

    

Issues reported in filing Form GSTR 9C by the taxpayers : Advisory by Team GSTN

    

Issues reported in filing Form GSTR 9 by the taxpayers: Advisory by Team GSTN

    

New GST Return Transition Phase applicable from Oct 2019

    

Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

    

GSTR-3B due date for January 2019 has been extended upto 22.02.2019

    

New GST Input-Output Set off Rules w.e.f. 01.02.2019

    

Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

    

Delhi High Court stays demand in the case of Hindustan Unilever (HUL) for Profiteering imposed by NAA

    

Major decisions taken in 32nd GST Council Meeting

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S.No. Document_Date Category, No. & Dated Subject / Title PDF Document History / More details Add to Favorites
61 22-04-2019

Press Release No. 94 dated 22-04-2019 - Central Tax

Press Release regarding examination for GST Practitioners on 14.06.2019.

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES & NARCOTICS, FARIDABAD. PRESS RELEASE 16th April, 2019 EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018. The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2019 in terms of Notification no. 03/2019-Central Tax dated 29.01.2019. Two such examinations for such GSTPs have already been conducted on 31.10.2018 and 17.12.2018. The next examination for them shall be conducted on 14.06.2019 from 1100 hrs to 1330 hrs at designated examination centers across India. It will be a Computer Based Exam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal for exam scheduled on 14.06.2019 will be activated on 21st May, 2019 and will remain open up to 4 th June, 2019. For convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam. Pattern and Syllabus of the Examination PAPER: GST Law & Procedures: Time allowed: 2 hours and 30 minutes Number of Multiple Choice Questions: 100 Language of Questions: English and Hindi Maximum marks: 200 Qualifying marks: 100 No negative marking Syllabus: 1. Central Goods and Services Tax Act, 2017 2. Integrated Goods and Services Tax Act, 2017 3. State Goods and Services Tax Acts, 2017 4. Union Territory Goods and Services Tax Act, 2017 5. Goods and Services Tax (Compensation to States) Act, 2017 6. Central Goods and Services Tax Rules, 2017 7. Integrated Goods and Services Tax Rules, 2017 8. All State Goods and Services Tax Rules, 2017 9. Notifications, Circulars and orders issued from time to time Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.4.2019 for the purpose of this examination. ****

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Rule 83 - CGSTRULES

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62 22-04-2019

Notification No. 19/2019 dated 22-04-2019 - Central Tax

Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 19/2019 – Central Tax New Delhi, the 22nd April, 2019 G.S.R.....(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification number 34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:– In the said notification, in the first paragraph, after the eighth proviso, the following proviso shall be inserted, namely: – “Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 23rdApril, 2019.”. 2. This notification shall come into force with effect from the 20th day of April, 2019. [F.No.20/06/16/2018-GST (Pt. – I)] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification number 34/2018 –Central Tax, dated the 10th August, 2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification no. 09/2019, dated the 20th February, 2019, published in the Gazette of India, Extraordinary, vide number 136 G.S.R. (E), dated the 20th February, 2019.

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Section 168 - CGSTACT

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Rule 61 - CGSTRULES

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GSTR-3B - FORM

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63 20-04-2019

Press Release No. 93 dated 20-04-2019 - Central Tax

Extension of last date for furnishing return in FORM GSTR-3B for March, 2019 to 23.04.2019.

Press release 20th April, 2019 Subject: Extension of due date for furnishing return in the FORM GSTR-3B for the month of March, 2019 from 20.04.2019 to 23.04.2019 It has been brought to notice that due to issues faced in the GST common portal, taxpayers are facing difficulty in furnishing their return in FORM GSTR-3B for the month of March, 2019. 2. In view of the said difficulties, it has been decided by the competent authority that the last date for furnishing return in the FORM GSTR-3B for the month of March, 2019 is being extended up to 23rd April, 2019 so as the trade and industry get more time to file their returns. 3. Relevant notification will follow shortly. *********

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GSTR-3B - FORM

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64 10-04-2019

Notification No. 18/2019 dated 10-04-2019 - Central Tax

Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 18/2019 – Central Tax New Delhi, the 10th April, 2019 G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 till the 12th day of April, 2019. [F.No.20/06/16/2018-GST (Pt. II)] (Ruchi Bisht) Under Secretary to the Government of India

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65 10-04-2019

Notification No. 17/2019 dated 10-04-2019 - Central Tax

Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 17/2019 – Central Tax New Delhi, the 10th April, 2019 G.S.R.....(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 2018, namely:– In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: – “Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 13th April, 2019.”. [F.No.20/06/16/2018-GST (Pt. II)] (Ruchi Bisht) Under Secretary to the Government of India Note:- The principal notification No. 44/2018-Central Tax, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September, 2018 and was last amended by notification No. 72/2018-Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1249(E), dated the 31st December, 2018.

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66 05-04-2019

Circular No. 97/2019 dated 05-04-2019 - Central Tax

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

Circular No. 97/16/2019-GST Page 1 of 2 F. No. CBEC-20/16/04/2018 – GST (Pt. I) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 5 th April 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 – Reg. Attention is invited to notification No. 02/2019-Central Tax (Rate) dated 07.03.2019 (hereinafter referred to as “the said notification”) which prescribes rate of central tax of 3% on first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person whose aggregate annual turnover in the preceding financial year was fifty lakh rupees or below. The said notification, as amended by notification No. 09/2019-Central Tax (Rate) dated 29.03.2019, provides that Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the said rules”), as applicable to a person paying tax under section 10 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) shall, mutatis mutandis, apply to a person paying tax under the said notification. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues raised as below:– Circular No. 97/16/2019-GST (i) a registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule 3 of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as “Any other supplier eligible for composition levy” as listed at Sl. No. 5(iii) of the said form, latest by 30th April, 2019. Such person shall also furnish a statement in FORM GST ITC03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules. (ii) any person who applies for registration and who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for registration. (iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union territory shall be deemed to be applicable in respect of all other places of business registered on the same Permanent Account Number. (iv) the option to pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. 3. It may be noted that the provisions contained in Chapter II of the said Rules shall mutatis mutandis apply to persons paying tax by availing the benefit of the said notification, except to the extent specified in para 2 above. 4. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Principal Commissioner (GST) *****

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Section 10 - CGSTACT

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Section 168 - CGSTACT

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Rule 3 - CGSTRULES

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GST CMP-02 - FORM

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GST ITC-03 - FORM

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GST REG-01 - FORM

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67 29-03-2019

Removal of Difficulty Order No. 3/2019 dated 29-03-2019 - Union Territory Tax

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue) New Delhi, the 29th March, 2019 THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Order No. 3/2019- Union Territory Tax S.O. (E). – Whereas, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the “said Act”) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies; And whereas clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (3) of section 17 of said Act provides that the value for the purpose of sub-section (2) of section 17 of the said Act shall be such as prescribed by rules; Now, therefore, in exercise of the powers conferred by section 26 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on recommendations of the Council, hereby makes the following Order, namely: - 1. Short title. -- This Order may be called the Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. 3. This order shall come into force with effect from the 1 st of April, 2019. [F. No. 354/32/2019-TRU] (Pramod Kumar) Deputy Secretary to the Government of India

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Section 21 - UTGSTACT

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Section 17 - CGSTACT

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Section 26 - UTGSTACT

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68 29-03-2019

Removal of Difficulty Order No. 4/2019 dated 29-03-2019 - Central Tax

To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue) New Delhi, the 29th March, 2019 THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Order No. 04/2019-Central Tax S.O. (E). – Whereas, sub-section (2) of section 17 of the Central Goods and Services TaxAct, 2017 (12 of 2017) (hereafter in this Order referred to as the “said Act”) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies; And whereas sub-section (3) of section 17 of said Act provides that the value for the purpose of sub-section (2) of section 17 of the said Act shall be such as prescribed by rules; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Central Government, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title. -- This Order may be called the Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. 3. This Order shall come into force with effect from the 1st day of April, 2019. [F. No. 354/32/2019-TRU] (Pramod Kumar) Deputy Secretary to the Government of India

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Section 17 - CGSTACT

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Section 172 - CGSTACT

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69 29-03-2019

Notification No. 9/2019 dated 29-03-2019 - Union Territory Tax (Rate)

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).

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2019- Union Territory Tax (Rate) New Delhi, the 29th March, 2019 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.02/2019- Union Territory Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 191(E), dated the 7th March, 2019, namely:- In the said notification, - (i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: - “8. Where any registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.”; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - “(iii) the Central Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under this notification.”. 2. This notification shall come into force on the 1st day of April, 2019. [F.No.354/25/2019-TRU] (Pramod Kumar) Deputy Secretary to the Government of India Note: -The principal notification No. 02/2019 - Union Territory Tax (Rate), dated the 7th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 191 (E), dated the 7 th March, 2019.

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Section 7 - UTGSTACT

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Section 8 - UTGSTACT

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Section 21 - UTGSTACT

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Section 16 - CGSTACT

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70 29-03-2019

Notification No. 8/2019 dated 29-03-2019 - Union Territory Tax (Rate)

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.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019- Union Territory Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7, clause (iv) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Union Territory (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 28th June, 2017, namely:- In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) “452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. __, dated 29th March, 2019 Explanation. For the purpose of this entry,– (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 2. This notification shall come into force with effect from the 1 st of April, 2019. [F. No. 354/32/2019- TRU] (Pramod Kumar) Deputy Secretary to the Government of India Note: - The principal notification No.1/2017- Union Territory Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 28thJune, 2017 and last amended by notification No. 24/ 2018- Union Territory Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1267 (E), dated the 31st December, 2018.

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