Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

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.... Notification No. 05/2019- Union Territory Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. 264 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of ....

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....amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter.";  (ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely: - "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the ....