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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India Amends CGST Rates for Real Estate: 9% Tax on Goods from Unregistered Suppliers to Promoters, Effective April 2019.</h1> The Government of India has amended notification No. 1/2017-Central Tax (Rate) to specify the Central Goods and Services Tax (CGST) rate for certain goods in the real estate sector, effective April 1, 2019. The amendment introduces a new entry under Schedule III, imposing a 9% CGST on goods supplied by unregistered persons to promoters for construction projects, excluding capital goods and cement. The terms 'promoter,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are defined in accordance with the Real Estate (Regulation and Development) Act, 2016. This amendment follows recommendations by the GST Council.
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