Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Reverse charge on supply of services - Amendments - Notification

Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Reverse charge on supply of services - Amendments - Notification - Issued. https://www.taxtmi.com/notifications?id=129585 The amendment subjects specified construction-related services to GST reverse charge with the promoter as the recipient liable: transfer of development rights or FSI (including additional FSI) for promoter-led construction, and long term leases of land (30 years or more) where consideration includes upfront amounts and/or periodic rent for construction by a promoter. It also adds definitions for apartment, promoter, project (REP/RREP), REP, RREP (carpet-area threshold), and floor space index (FSI). Effective 1 April 2019. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 04 May 2019 12:44:00 +0530 TaxTMI RSS Generator Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Construction services - Reverse charge on supply of services - Amendments - Notification - Issued. https://www.taxtmi.com/notifications?id=129585 The amendment subjects specified construction-related services to GST reverse charge with the promoter as the recipient liable: transfer of development rights or FSI (including additional FSI) for promoter-led construction, and long term leases of land (30 years or more) where consideration includes upfront amounts and/or periodic rent for construction by a promoter. It also adds definitions for apartment, promoter, project (REP/RREP), REP, RREP (carpet-area threshold), and floor space index (FSI). Effective 1 April 2019. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129585