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of <h1>Himachal Pradesh Amends GST Notification No. 11/2017: New Tax Rates and Conditions for Real Estate Projects Effective April 2019.</h1> The Himachal Pradesh government has issued amendments to Notification No. 11/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. These amendments, effective from April 1, 2019, address tax rates and conditions for construction services in real estate projects, including affordable and non-affordable residential and commercial apartments. Key changes include revised tax rates, input tax credit conditions, and provisions for transactions involving development rights or Floor Space Index (FSI). The notification mandates compliance with specific tax payment methods and conditions for registered promoters, emphasizing the need for adherence to prescribed procedures and documentation.
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