https://www.taxtmi.com/notifications?id=131312 The notification amends Jammu and Kashmir GST provisions to prescribe differentiated state-tax treatment for construction services in Real Estate Projects, define affordable residential apartment, REP/RREP and ongoing project, require cash payment of specified state tax, condition input tax credit on minimum procurement from registered suppliers, deem value of construction on transfer of development rights to mirror amounts charged to independent buyers (less land value), impose reverse-charge obligations for supplies from unregistered persons, and mandate project-wise accounting and reporting; effective 1 April 2019. en-us Tue, 16 Apr 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131312 The notification amends Jammu and Kashmir GST provisions to prescribe differentiated state-tax treatment for construction services in Real Estate Projects, define affordable residential apartment, REP/RREP and ongoing project, require cash payment of specified state tax, condition input tax credit on minimum procurement from registered suppliers, deem value of construction on transfer of development rights to mirror amounts charged to independent buyers (less land value), impose reverse-charge obligations for supplies from unregistered persons, and mandate project-wise accounting and reporting; effective 1 April 2019. Notifications GST - States Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131312