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of <h1>India Updates UTGST Rate for Real Estate Projects Under Schedule III, Effective April 1, 2019.</h1> The Government of India, following recommendations from the Goods and Services Tax Council, has amended Notification No. 1/2017- Union Territory Tax (Rate) to update the UTGST rate for certain goods in the real estate sector. Effective April 1, 2019, the amendment introduces a new entry under Schedule III - 9%, applicable to supplies 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. This notification supersedes previous amendments.
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