Payment on Basis of Reverse Charge Mechanism for supply of Goods and Services

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....s expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (4) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify that the registered person specified in column (3) of the table below, shall in respect of supply of goods or service....

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....r first occupation, whichever is earlier) as prescribed in notification No. 525/2017/9 (120) /XXVII(8)/2017 dated 29th June, 2017, as amended, at items (i), (ia), (ib), (ic) and (id) against serial No. (3). Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or serv....

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....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 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)....