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Notification No. 03/2019 – Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 16 and section 148 of the CGST Act, 2017 (12 of 2017),

Notification No. 04/2019- Central Tax (Rate): Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 05/2019 – Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 06/2019 – Central Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

G.S.R (E).- In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017), , the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely:-

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