Amend Notification No-13-2017 State Tax (Rate) to specify services to be taxed under RCM for real estate sector

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..... 019/S.9(3)(12)-TH: -In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated the 30th June, 2017, Notification No.13/2017 .....

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..... 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 2016). (j) t .....

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