Notification No. 01/2019 – Central Tax (Rate) rescinds Notification No. 08/2017 from 1 Feb 2019, with savings for past actions under GST law.

Notification No. 02/2019 – Central Tax (Rate) introduces a 6% GST composition scheme for service providers with turnover up to ₹50 lakh from 1 April 2019.

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

Corrigendum to Notification No. 03/2019 – Central Tax (Rate) clarifies CGST wording and corrects GST rate split for real estate services.

Notification No. 03/2019 – Central Tax (Rate) explains new GST rates, ITC rules & RCM for real estate projects from 1 April 2019.

Notification No. 04/2019 – Central Tax (Rate) grants GST exemption on development rights and long-term land lease for residential real estate projects from 1 April 2019.

Notification No. 05/2019 – Central Tax (Rate) brings transfer of development rights, FSI and long-term land lease for real estate under RCM from 1 April 2019.

Notification No. 06/2019 – Central Tax (Rate) notifies special GST liability and time of supply for promoters receiving FSI, development rights or land lease.

Notification No. 07/2019 – Central Tax (Rate) notifies RCM on specified goods/services received by promoters from unregistered suppliers for real estate projects.

Notification No. 08/2019 – Central Tax (Rate) fixes CGST on goods supplied to real estate promoters under RREP/REP as per GST Council decision.