Amend Notification No-13-2017 State Tax (Rate) to specify services to be taxed under RCM for real estate sector

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....the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated the 30th June, 2017, Notification No.13/2017- State Tax (Rate), namely:- In th....

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.... 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 section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (k) the term "project" shall mean a Real Estate Project (REP) or a Residen....