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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....ion Territory Tax (Rate) 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 Cen....

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....(51 of 1975), by an unregistered person 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. __, d....

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.... goods which satisfy the conditions prescribed herein, 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 notificatio....