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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....artala, the 30^th March, 2019 Notification No. 07/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (4) of section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of sup....

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.... issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- State Tax (Rate), dated 29th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. 3, published in Tripura Gazette vide number 231, dated 29^th June, 2017, as amended. Promotor 2 Cement falling in chapter heading 2523 in the first schedule to the Cust....

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....ems (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in notification No. 11/2017- State Tax (Rate), dated 29^th June, 2017, published in Tripura Gazette vide number 231, dated 29th June, 2017, as amended. Promotor Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of secti....