Customs notification amendment removes a specified table entry for Madhya Pradesh, altering applicable entries under customs rules.
Exercise of statutory power under the Customs Act amends Notification No. 12/97 Customs (N.T.) by omitting item (vi) in column (3) and the corresponding entry in column (4) against serial number 8 relating to the State of Madhya Pradesh in the Table, thereby modifying the notification's entries applicable to that State.

Input tax credit allocation based on taxable and exempt construction area, including zero-rated supplies, effective from April first.
For services covered by clause (b) of paragraph 5 of Schedule II, the amount of input tax credit attributable to taxable supplies, including zero-rated supplies and exempt supplies, shall be determined on the basis of the area of the construction of the complex, building, civil structure or part thereof which is taxable and the area which is exempt; this clarification takes effect from 1 April 2019.

Input tax credit apportionment for real estate projects clarified; calculation, reversal and reporting obligations and utilization order prescribed.
Amendments clarify that value of assets is the full value of business assets regardless of ITC; prescribe detailed, carpet-area based E/F formulas and project-level methods to compute and finally determine input tax credit for construction of apartments, including separate computations by tax heads and transitional provisions for rate changes. Reversals or claims of excess/shortfall are to be reported in FORM GSTR-3B or FORM GST DRC-03 within specified months with interest for delayed reversals. Definitions for project/apartment/RREP and allocation rules for capital goods and inputs used across projects are provided.

Input tax credit adjustment requirement: suppliers opting composition must debit electronic ledger for stock and capital goods, with remaining credit lapsing.
A registered person who has availed input tax credit and opts to pay tax under this notification must debit the electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, treating the supply as falling under the credit reversal provisions; after payment any balance of input tax credit in the electronic credit ledger shall lapse.

Supply to promoter by unregistered person triggers promoter's tax liability as recipient under GST for specified real estate goods.
The notification inserts entry 452Q in Schedule III to treat supplies of goods, other than capital goods and cement, made by an unregistered person to a promoter as taxable with the promoter liable as the recipient under the Puducherry GST framework; it defines "promoter", "project", REP and RREP for application and states the entry applies to all goods satisfying the conditions even if covered by a more specific heading.

Reverse charge mechanism shifts GST liability to promoters for specified shortfall supplies and construction related goods received from unregistered suppliers.
Notification requires specified registered recipients, namely promoters, to pay tax under the reverse charge mechanism for (i) supplies constituting the shortfall from the minimum value of goods or services a promoter must procure for a project, (ii) cement falling under customs tariff chapter 2523 that constitutes such shortfall, and (iii) capital goods supplied to a promoter for construction of a project where tax is payable at the rates referenced in the prior notification.

Tax liability on development rights: promoters liable for state tax when completion certificate issued or project first occupied.
Promoters receiving development rights or FSI, or long term lease for construction, are made liable to pay State tax on consideration received as construction services, monetary payments relatable to residential construction, and upfront lease premiums; the tax liability arises on issuance of the completion certificate or on first occupation, whichever is earlier, with defined terms drawn from the Real Estate (Regulation and Development) Act and specified services remaining under reverse charge as per prior notification.

Transfer of development rights and long-term land lease: newly notified GST coverage for promoter construction arrangements, with definitional clarifications.
The notification inserts two new table entries: services by transfer of development rights or FSI to a promoter for project construction, and long term leases of land with upfront consideration and/or periodic rent for construction by a promoter. It adds explanatory clauses defining "apartment", "promoter", "project", "Real Estate Project", "Residential Real Estate Project" (limited by commercial carpet area), and "floor space index (FSI)". The amendment is effective from the first day of April, 2019.

GST exemption on development rights and lease premium for residential projects; promoter reverse-charge for un-booked units with capped liability.
The notification adds nil-rated entries for GST on transfer of development rights/FSI and on upfront premiums for long-term land leases used for construction of residential apartments, with exemption apportioned by carpet area. Promoters must pay tax on the proportion attributable to residential apartments remaining un-booked at completion or first occupation under reverse charge, calculated by prescribed formulas and subject to capped liability. Values of transfers and un-booked apartments are to be deemed equal to similar apartments charged by the promoter nearest the relevant date. Definitions and cross-references to RERA terms are inserted.

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.

Input tax credit apportionment based on taxable versus exempt construction area clarified for construction-related services.
For services under clause (b) of paragraph 5 of Schedule II, the portion of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, shall be determined by reference to the area of the construction that is taxable versus the area that is exempt, establishing a spatial basis for apportionment of credit.

Input tax credit adjustment required when opting for composition-like payment: debit equivalent credit and remaining credit lapses.
Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit ledger or electronic cash ledger an amount equivalent to credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the supply attracted the reversal provisions of section 18(4); after such payment any remaining input tax credit balance shall lapse. Haryana Rules applicable to persons paying tax under the composition provision shall apply mutatis mutandis to persons paying tax under this notification.

GST reverse charge applies to supplies by unregistered persons to real estate promoters, making promoter liable as recipient.
Entry 452Q inserts a 9% Schedule III provision making supplies of goods (excluding capital goods and cement under Customs Tariff chapter heading 2523) by unregistered persons to promoters taxable where the promoter is liable as recipient under the reverse charge mechanism, referencing notification No.49/GST-2. Definitions of promoter, project, REP and RREP follow the Real Estate (Regulation and Development) Act, 2016, and the entry applies despite potentially more specific tariff coverage. The amendment is effective from 1st April, 2019.

Reverse charge: promoters must pay GST on specified construction inputs received from unregistered suppliers under notified shortfall rules.
Notification under s.9(4) of the Haryana GST Act notifies specified supplies received from unregistered suppliers that attract tax under the reverse charge mechanism payable by the recipient. It lists: shortfall supplies a promoter must procure for a project, cement under chapter 2523 constituting such shortfall, and capital goods supplied to a promoter for construction where tax is payable at prescribed rates. Definitions of promoter, project, REP, RREP and Floor Space Index are provided. The notification is effective from 1 April 2019.

Tax liability timing for development rights: state tax arises on completion certificate issuance or on first occupation.
The notification identifies promoters receiving development rights, FSI, or long term land leases for residential construction as registered persons; state tax liability for consideration in the form of construction services, monetary payments, or upfront lease amounts, and for construction supplied against development rights or FSI, arises on issuance of the project completion certificate or on first occupation, whichever is earlier. Definitions from the Real Estate (Regulation and Development) Act, 2016 apply and specified services are subject to reverse charge as per an earlier departmental notification.

Development rights and long-term lease classified as supplies to promoters under amended Haryana GST notification, with new definitions.
The notification inserts two Table entries: (i) services by any person by way of transfer of development rights or Floor Space Index (including additional FSI) for construction of a project by a promoter, recipient being the promoter; and (ii) long-term lease of land (30 years or more) by any person for construction of a project by a promoter, against upfront consideration and/or periodic rent, recipient being the promoter. It also adds definitions for apartment, promoter, project, REP, RREP, and FSI, and makes the amendments effective from April 1, 2019.

GST exemption for development rights and lease premiums tied to residential projects; reverse charge applies for un booked apartments.
The notification inserts provisions exempting GST on transfer of development rights or FSI and on upfront amounts for long term land leases used for construction of residential apartments, by allocating exemption pro rata based on carpet area of residential apartments in the project. Promoters must pay tax on the proportion attributable to apartments remaining un booked at completion or first occupation on a reverse charge basis, subject to capped liability; payment liability arises on completion or first occupation. Deeming rules for valuation of transfers and detailed definitions for apartment, promoter, project, carpet area and FSI are prescribed.

GST treatment for construction services: differentiated rates, ITC transition formulas and compliance conditions for promoters.
Amendment restructures Haryana GST provisions effective 1 April 2019 to prescribe differentiated central tax rates for construction services by promoters (affordable residential, non affordable residential, commercial, composite works contracts), establishes a one time option for ongoing projects to elect specified rates by 10 May 2019, and sets detailed ITC allocation and transitional adjustment formulas (Tx = T - Te) in Annexures I and II. It imposes an 80% registered supplier procurement threshold, reverse charge treatment for cement from unregistered suppliers, project wise accounting and electronic reporting, and inserts definitions and illustrative computations.

Aadhaar PAN linking mandatory; eligible PAN holders must quote Aadhaar when filing tax returns electronically.
Persons allotted a Permanent Account Number who are eligible for Aadhaar must intimate their Aadhaar number to the designated Income-tax systems authority in the prescribed form and manner; the notification excludes those specifically exempt under the statute. It is mandatory to quote Aadhaar when filing income-tax returns, and returns filed electronically or manually will not be accepted without quoting Aadhaar unless a statutory exemption applies.

Composition scheme for service suppliers permits payment of state tax at a reduced notified rate, subject to eligibility conditions.
Composition scheme permits eligible registered suppliers with turnover below the prescribed threshold to pay State Tax at a notified reduced rate on intra State outward supplies, subject to exclusions for inter State supplies, supplies through specified e commerce operators, certain excluded goods in the Annexure, and other eligibility conditions. Composition taxpayers must issue a bill of supply with a prescribed declaration, may not collect tax or claim input tax credit, and if opting in after availing credit must remit an amount equivalent to credit on inputs, input contained goods and capital goods, with residual credit lapsing.