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of <h1>Himachal Pradesh Amends GST Act: 9% Tax on Unregistered Supplies to Promoters for Construction Projects, Excludes Cement and Capital Goods.</h1> The Himachal Pradesh government has amended Notification No. 1/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendment adds an entry in Schedule III, imposing a 9% tax on supplies from 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 per the Real Estate (Regulation and Development) Act, 2016. This amendment was published in the Gazette of Himachal Pradesh and follows recommendations from the GST Council.
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