Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>CGST rates for services: differential rates and strict input tax credit rules for construction, real estate and related services.</h1> The notification prescribes central GST rates for intra State supply of services, with specific reduced rates and conditions for construction and real estate services. Construction of affordable and other apartments in REP/RREP attract prescribed low rates provided central tax is paid in cash and input tax credit has not been taken except as allowed by Annexure I (REP) or Annexure II (RREP). Promoters must procure at least 80% of inputs from registered suppliers or pay reverse charge on the shortfall; Annexures set out project wise transitional ITC computation (Tx = T - Te) using F1-F4 factors and provide payment, reporting and option to pay mechanisms.