Amendment to GST Notification: Supply of Goods for Construction Projects

Central Government amends notification 1/2017-Central Tax (Rate) under CGST Act, 2017. Recommendations from the Council lead to amendments in Schedule III concerning the tax rate of 9%.

New serial number 452Q introduced for supply of goods other than capital goods and cement to a promoter for construction projects. Tax payable by the promoter under section 9(4) of CGST Act, 2017.

Definitions provided for terms like "promoter," "project," "Real Estate Project (REP)," and "Residential Real Estate Project (RREP)." This entry applies to all goods meeting prescribed conditions, despite specific chapters elsewhere in the notification.

Pramod Kumar, Deputy Secretary to the Government of India, issues the notification effective from April 1, 2019.