NOTIFICATION NO-07/2019-Union Territory tax(rate), dt. 29-03-2019Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 07/2019- Union Territory Tax (Rate)

New Delhi, the 29th March, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 7 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on therecommendations 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 column
(2) of the Table below, received from an unregistered supplier shall pay tax on reverse chargebasis as recipient of such goods or services or both, namely:-

MORE…https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-2019-utgst-rate-english.pdf

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