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of <h1>India Amends IGST Rates for Real Estate Goods: New 18% Rate for Supplies by Unregistered Persons Effective April 2019.</h1> The Government of India, based on recommendations from the Goods and Services Tax Council, has amended Notification No. 1/2017-Integrated Tax (Rate) to specify the Integrated Goods and Services Tax (IGST) rate for certain goods within the real estate sector. Effective from April 1, 2019, the amendment introduces a new entry under Schedule III with an 18% tax rate. It applies to 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 as per the Real Estate (Regulation and Development) Act, 2016.
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