Notify certain services to be taxed under RCM under Section 9(4) of the Goa Goods and Services Tax Act, 2017

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..... Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services .....

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..... against serial No. 3, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated 30th June, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project .....

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..... ed in the Extraordinary Official Gazette No. 3, Series I No. 13, dated 30th June, 2017, as amended. Promoter Explanation.- For the purpose of this notification,- (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) "project" shall mean a Real Estate Project (REP) or a Resid .....

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