https://www.taxtmi.com/notifications?id=120306 The notification prescribes Union Territory GST rates and conditional rules for intra State services, with special multi tier entries for construction and real estate supplies distinguishing RREP and REP, affordable and non affordable and commercial apartments; it creates a one time option for promoters of ongoing projects to elect specified rates, sets project wise ITC apportionment formulas (with annexures) including an 80% sourcing threshold from registered suppliers and reverse charge consequences for shortfalls or supplies from unregistered persons, prescribes valuation rules for composite supplies involving land, and imposes reporting, payment and credit reversal mechanics. en-us Wed, 28 Jun 2017 00:00:00 +0530 Sat, 20 Sep 2025 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120306 The notification prescribes Union Territory GST rates and conditional rules for intra State services, with special multi tier entries for construction and real estate supplies distinguishing RREP and REP, affordable and non affordable and commercial apartments; it creates a one time option for promoters of ongoing projects to elect specified rates, sets project wise ITC apportionment formulas (with annexures) including an 80% sourcing threshold from registered suppliers and reverse charge consequences for shortfalls or supplies from unregistered persons, prescribes valuation rules for composite supplies involving land, and imposes reporting, payment and credit reversal mechanics. Notifications GST Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120306