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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 08/2019- Integrated Tax (Rate)
New Delhi, the 29th March, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the
Ministry of Finance (Department of Revenue),
No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th
June, 2017, namely:-
In the said notification, in Schedule III - 18%, after serial number 452P in column (1) and the
entries relating thereto, the following serial number and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
| “452Q |
Any chapter |
Supply of any goods other than capital goods and cement falling
under chapter heading 2523 in the first schedule to the Customs Tariff
Act, 1975 (51 of 1975), by an unregistered person to a promoter for
construction of the project on which tax is payable by the promoter as
recipient of goods under sub- section 4 of section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in
notification No. 07 / 2019- Integrated Tax (Rate), dated 29th March,
2019, published in Gazette of India vide G.S.R. No. _____, dated 29th
March, 2019.
Explanation. For the purpose of this entry,–
(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)” shall have the same
meaning as assigned to it in in clause (zn) of section 2 of the Real
Estate (Regulation and Development) Act, 2016 (16 of 2016).
(iv)
“Residential Real Estate Project (RREP)” shall mean a REP in which the
carpet area of the commercial apartments is not more than 15 per cent.
of the total carpet area of all the apartments in the REP.
(v)
This entry is to be taken to apply to all goods which satisfy the
conditions prescribed herein, even though they may be covered by a more
specific chapter/ heading/ sub heading or tariff item elsewhere in this
notification. |
2. This notification shall come into force with effect from the 1
st of April, 2019
[F. No. 354/32/2019- TRU]
(Pramod Kumar)
Deputy Secretary to the Government of India
Note: - The principal
notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 666(E), dated the 28th June, 2017 and last amended by
notification No. 25/2018-
Integrated Tax (Rate), dated the 31st December, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1264(E), dated the 31st
December, 2018.
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