TMI BlogNotify certain services to be taxed under RCM under Section 9(4) of the HPGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of the powers conferred by sub-section (4) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- State Tax (Rate), dated 30 th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in Gazette of Himachal Pradesh vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, 2017, as amended. Promoter 3. Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP. (v) The term floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. 2. This notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
