https://www.taxtmi.com/notifications?id=129612 Prescribes differentiated State tax treatment and conditional lower tax rates for construction services in REPs and RREPs, links eligibility to timing of consideration and a one time option, and conditions input tax credit by an 80% registered supplier threshold with reverse charge on shortfalls and specific rules for cement from unregistered suppliers; Annexures provide formulae for apportioning and transitioning ITC using carpet area, booking, invoicing and completion factors. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129612 Prescribes differentiated State tax treatment and conditional lower tax rates for construction services in REPs and RREPs, links eligibility to timing of consideration and a one time option, and conditions input tax credit by an 80% registered supplier threshold with reverse charge on shortfalls and specific rules for cement from unregistered suppliers; Annexures provide formulae for apportioning and transitioning ITC using carpet area, booking, invoicing and completion factors. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129612