Seeks to notify certain services to be taxed under RCM under section 9(4) of MGST Act as recommended by Goods and Services Tax Council for real estate sector

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....OTIFICATION Notification No. 07/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST-1019/C.R.48/Taxation 1.-In exercise of the powers conferred by sub-section (4) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies that the registered person specified i....

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....t of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in Notification No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3) in the Table, published in Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182 dated 29th June, 2017, as amended. Prom....

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....pplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number (3) in the Table, in Notification No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, published in Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182 dated 29th June, 2017, as amended. Promoter Explanation.-For ....