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of <h1>Goa Amends GST Notification: New Tax Rates for Affordable Housing and Real Estate Projects Effective April 1, 2019.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated June 30, 2017, under the Goa Goods and Services Tax Act, 2017. The amendments, effective from April 1, 2019, address the taxation of construction services, particularly affordable residential apartments and Real Estate Projects (REPs). Key changes include tax rates for different types of real estate projects, conditions for input tax credit, and stipulations for transactions involving development rights or floor space index. The notification outlines compliance requirements for promoters and specifies the tax treatment for ongoing and new projects.
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