Seeks to amend notification No. 1137-F.T. dated 28.06.2017 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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....ATION No. 554-F.T. Howrah, the 29th day of March, 2019. No. 5/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council,is pleased hereby to make the following further amendments in this Department Notification No. 1137-F.T. [1....

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....romoter."; (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 Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under se....