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 under reverse charge, shall attract 9% IGST.
Notification no : 08/2019
Subject:Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
Date of Issue: 29-03-2019
English File: Click Here
Hindi File: Click Here
