To notify certain services to be taxed under RCM under section 9(4) of GGST Act for real estate sector

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....:-In exercise of the powers conferred by sub-section (4) 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 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 fr....

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....ibed in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)/TH dated the 30th June, 2017, Notification No. 11/2017-State Tax (Rate), at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the table as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)which constitute the short....

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....nd (id)against serial number 3 in the Table, in Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)/TH dated the 30th June, 2017, Notification No. 11/2017-State Tax (Rate), as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Esta....