https://www.taxtmi.com/notifications?id=145558 Amends the Assam GST rate notification for real estate services by revising tax rates and conditions for construction of affordable and other residential apartments, commercial apartments, and other construction services. The notification prescribes one-time option requirements for ongoing projects, special valuation rules, and separate input tax credit adjustment formulas for REP and RREP projects. It also provides reverse charge treatment for shortfall in procurement from registered suppliers, special rules for cement from unregistered suppliers, and detailed definitions governing real estate project classification and valuation. en-us Mon, 03 Jun 2019 00:00:00 +0530 Fri, 22 May 2026 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145558 Amends the Assam GST rate notification for real estate services by revising tax rates and conditions for construction of affordable and other residential apartments, commercial apartments, and other construction services. The notification prescribes one-time option requirements for ongoing projects, special valuation rules, and separate input tax credit adjustment formulas for REP and RREP projects. It also provides reverse charge treatment for shortfall in procurement from registered suppliers, special rules for cement from unregistered suppliers, and detailed definitions governing real estate project classification and valuation. Notifications GST - States Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145558