https://www.taxtmi.com/notifications?id=129982 Amends the Uttarakhand SGST rate notification for real estate construction services from 1 April 2019 by restructuring the tax entries for affordable residential apartments, other residential apartments, commercial apartments and works contract services. It introduces conditions on payment in cash, input tax credit restrictions, registered-supplier thresholds, reverse charge on shortfall and special treatment for cement from unregistered suppliers. The notification also provides valuation rules for development rights and FSI, expands definitions for project and apartment categories, and sets out transitional input tax credit calculations and a one-time option for ongoing projects. en-us Fri, 31 May 2019 00:00:00 +0530 Sat, 06 Jun 2026 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129982 Amends the Uttarakhand SGST rate notification for real estate construction services from 1 April 2019 by restructuring the tax entries for affordable residential apartments, other residential apartments, commercial apartments and works contract services. It introduces conditions on payment in cash, input tax credit restrictions, registered-supplier thresholds, reverse charge on shortfall and special treatment for cement from unregistered suppliers. The notification also provides valuation rules for development rights and FSI, expands definitions for project and apartment categories, and sets out transitional input tax credit calculations and a one-time option for ongoing projects. Notifications GST - States Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129982