Seeks to amend notification No. 13/2017- Union Territory 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.

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..... 05/2019- Union Territory Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. 264 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of .....

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..... evelopment charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter."; (ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely: - "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017 .....

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..... e size of the piece of land upon which it is built.". 2. This notification shall come into force with effect from the 1st of April, 2019. [F. No. 354/32/2019- TRU] (Pramod Kumar) Deputy Secretary to the Government of India Note: -The principal notification No. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S. .....

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