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Seeks to amend notification published as per S.R.O. No. 370/2017 so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. - S. R. O. No. 255/2019 - Kerala SGST
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Real estate GST: specified state tax rates, ITC allocation formulas and reverse charge rules for construction services take effect. Amends Kerala GST notification to prescribe state tax rates and conditions for construction-related services in REPs and RREPs, distinguishing concessional rates for affordable housing and higher rates for other residential and commercial apartments, and introducing an elective higher-rate option for ongoing projects. It prescribes project-wise methods to compute eligible input tax credit (Te) and reversal/payable amount (Tx) with factor-based formulae, mandates an 80% procurement threshold from registered suppliers (with reverse-charge rules and exceptions), sets reporting/payment procedures and expands definitions to determine applicability and valuation. 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 GST: specified state tax rates, ITC allocation formulas and reverse charge rules for construction services take effect.
Amends Kerala GST notification to prescribe state tax rates and conditions for construction-related services in REPs and RREPs, distinguishing concessional rates for affordable housing and higher rates for other residential and commercial apartments, and introducing an elective higher-rate option for ongoing projects. It prescribes project-wise methods to compute eligible input tax credit (Te) and reversal/payable amount (Tx) with factor-based formulae, mandates an 80% procurement threshold from registered suppliers (with reverse-charge rules and exceptions), sets reporting/payment procedures and expands definitions to determine applicability and valuation. Effective 1 April 2019.
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