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of <h1>Rajasthan Amends GST Rules: New Tax Rates and Input Credit Conditions for Real Estate Projects, Including Affordable Housing.</h1> The Government of Rajasthan has amended its notification from June 29, 2017, concerning the Rajasthan Goods and Services Tax (GST) Act, 2017. The amendments include new provisions for the taxation of construction services, particularly for affordable residential apartments and other real estate projects. These amendments specify tax rates, conditions for input tax credit, and the responsibilities of promoters and landowners in real estate projects. Promoters must ensure that 80% of inputs and services are procured from registered suppliers, with specific provisions for reverse charge mechanisms if this threshold is not met. The notification also outlines procedures for calculating input tax credits and tax liabilities for ongoing and new projects.
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