Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

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....e) New Delhi, the 29th March, 2019 G.S.R. 267 (E).- In exercise of the powers conferred by sub-section (1) of section 7, clause (iv) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the "said Act"), the Central Government, on the r....

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.... to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. __, dated 29th March, 2019 Explanation. For....

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....erein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 2. This notification shall come into force with effect from the 1st of April, 2019. [F. No. 354/32/2019- TRU] (Pramod Kumar) Deputy Secretary to the Government of India Note: - The principal notification No.1/2017- Union Territory Tax (Rate), dated the 28thJ....