https://www.taxtmi.com/notifications?id=129448 Amendment revises Rajasthan GST treatment of construction services by defining project categories (REP, RREP, ongoing project, affordable apartment), setting distinct tax rates and conditional rate options, and prescribing project wise transition rules for input tax credit allocation (Tx = T - Te). It mandates maintenance of project wise inward supply records, an 80% procurement threshold from registered suppliers (with reverse charge on shortfall and specific reverse charge on cement from unregistered suppliers), and a one time option procedure for promoters to elect specified tax rates for ongoing projects, with prescribed reporting, payment and filing mechanisms. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 19 Apr 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129448 Amendment revises Rajasthan GST treatment of construction services by defining project categories (REP, RREP, ongoing project, affordable apartment), setting distinct tax rates and conditional rate options, and prescribing project wise transition rules for input tax credit allocation (Tx = T - Te). It mandates maintenance of project wise inward supply records, an 80% procurement threshold from registered suppliers (with reverse charge on shortfall and specific reverse charge on cement from unregistered suppliers), and a one time option procedure for promoters to elect specified tax rates for ongoing projects, with prescribed reporting, payment and filing mechanisms. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129448