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

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....ry GST (Rate) Puducherry, the 31^st March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, 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 o....

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....ance of completion certificate or first occupation, whichever is earlier) as prescribed in notification issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, as amended. Promoter. 2 Cement....

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....f Act, 1975 (51 of 1975) supplied 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 issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June,....