Amendments in Notification No. 11/2017 - UTGST Act

Central Government introduces amendments to Notification No. 11/2017 under the UTGST Act. Amendments empower the government to make changes based on sub-sections (1), (3), and (4) of section 7, sub-section (1) of section 8, and clauses (iv), (v), and (xxvii) of section 21 of the UTGST Act.

Amendments aim to streamline tax provisions related to construction services in real estate projects.

New provisions clarify tax rates and payment modalities for different types of residential and commercial projects.

Special provisions introduced for affordable residential apartments, with clear guidelines on tax applicability. Effective from April 1, 2019, ensuring clarity and uniformity in taxation across real estate projects.