TaxTMI 
TaxTMI 
Notify certain services to be taxed under RCM under Section 9(4) of the HGST Act, 2017
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....of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both, namely:- Tabl....
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....ic), (id), (ie) and (if) against serial No. (3). Promoter 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of i....
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...."promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP); (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of th....