Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 03/2019-Puducherry GST (Rate) - Puducherry SGST
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Real estate construction taxed: specified state tax rates, ITC allocation and reverse-charge rules effective April 1, 2019. The notification restructures taxation of construction services with specified State tax rates by category of apartment and project, conditions on availment and allocation of input tax credit including project wise formulae (Tx = T - Te) with Annexures I and II for REP and RREP, an 80% registered supplier threshold triggering reverse charge (including special reverse charge rules for cement), reporting and payment mechanics, and a one time option to pay for ongoing projects exercisable by 10 May 2019; effective 1 April 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Real estate construction taxed: specified state tax rates, ITC allocation and reverse-charge rules effective April 1, 2019.
The notification restructures taxation of construction services with specified State tax rates by category of apartment and project, conditions on availment and allocation of input tax credit including project wise formulae (Tx = T - Te) with Annexures I and II for REP and RREP, an 80% registered supplier threshold triggering reverse charge (including special reverse charge rules for cement), reporting and payment mechanics, and a one time option to pay for ongoing projects exercisable by 10 May 2019; effective 1 April 2019.
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