TaxTMI 
TaxTMI 
Seeks to notify certain services to be taxed under RCM under section 9(4) of KGST Act as recommended by Goods and Services Tax Council for real estate sector
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....30th March, 2019 S. R. O. No. 249/2019.-In exercise of the powers conferred by sub-section (4) of section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 goods or services or both specified in c....
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....whichever is earlier) as prescribed in notification issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, at item (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 (C....
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.... or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in notification issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, as amended. Promoter Explanation.-For the purpose of this notification,- (i) the term "....
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....a (gross floor area) to the size of the piece of land upon which it is built. 2. This notification shall come into force with effect from the 1st day of April, 2019. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendations of th....