https://www.taxtmi.com/notifications?id=120316 The notification prescribes central GST rates for intra State supply of services, with specific reduced rates and conditions for construction and real estate services. Construction of affordable and other apartments in REP/RREP attract prescribed low rates provided central tax is paid in cash and input tax credit has not been taken except as allowed by Annexure I (REP) or Annexure II (RREP). Promoters must procure at least 80% of inputs from registered suppliers or pay reverse charge on the shortfall; Annexures set out project wise transitional ITC computation (Tx = T - Te) using F1-F4 factors and provide payment, reporting and option to pay mechanisms. en-us Wed, 28 Jun 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120316 The notification prescribes central GST rates for intra State supply of services, with specific reduced rates and conditions for construction and real estate services. Construction of affordable and other apartments in REP/RREP attract prescribed low rates provided central tax is paid in cash and input tax credit has not been taken except as allowed by Annexure I (REP) or Annexure II (RREP). Promoters must procure at least 80% of inputs from registered suppliers or pay reverse charge on the shortfall; Annexures set out project wise transitional ITC computation (Tx = T - Te) using F1-F4 factors and provide payment, reporting and option to pay mechanisms. Notifications GST Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120316