https://www.taxtmi.com/notifications?id=133466 Amendment prescribes new itemised GST treatment for construction services in REPs/RREPs effective 1 April 2019: separate categories for affordable and other residential and commercial apartments; timing and valuation of supply tied to completion certificate or first occupation; central tax to be paid in cash at prescribed rates where applicable; inclusion of supplies from unregistered persons to promoters under reverse charge; an 80% registered supplier procurement threshold with reverse charge consequences for shortfalls and cement; project wise ITC allocation rules and formulae (Tx = T - Te) in Annexures; and a one time option form to elect alternate central tax rates by 10 May 2019. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133466 Amendment prescribes new itemised GST treatment for construction services in REPs/RREPs effective 1 April 2019: separate categories for affordable and other residential and commercial apartments; timing and valuation of supply tied to completion certificate or first occupation; central tax to be paid in cash at prescribed rates where applicable; inclusion of supplies from unregistered persons to promoters under reverse charge; an 80% registered supplier procurement threshold with reverse charge consequences for shortfalls and cement; project wise ITC allocation rules and formulae (Tx = T - Te) in Annexures; and a one time option form to elect alternate central tax rates by 10 May 2019. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133466