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

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....State Tax (Rate) Dated Shillong the 29th March, 2019 No. ERTS(T) 4/2019/199 - In exercise of the powers conferred by sub-section (4) of section 9 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, 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....

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....n certificate or first occupation, whichever is earlier) as prescribed in notification No. ERTS (T) 65/2017/11, dated the 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3) in the table, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 98, dated the 5th JuIy, 2017, as amended. Promoter. 2. Cement falling in chapter heading 2523 in the fir....

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....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. ERTS (T) 65/2017/11, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 98, dated the 5th JuIy, 2017, as amended. Promoter. Explanation. - For the purpose of this notification, - (....