To amend notification No-1-2017 State Tax (Rate) to notify rate of certain goods for real estate sector

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....ers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 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 notification of the Government Notification, Finance Department No. (GHN-31)GST-2017/S.9(1)(1)/TH dated the 30th June, 2017, Notificat....

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....on No. 7 / 2019- State Tax (Rate). Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (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)" shal....