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Seeks to notify certain services to be taxed under RCM under section 9(4) of SGST Act

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..... th March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, 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 .....

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..... both required to be purchased 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 F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated 30 th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3), as amended. .....

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..... s Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is a able or aid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in notification F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated 30 th June, 2017, as amended. Promoter Explanation. - For the purpose of .....

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..... shall mean the ration 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 shall come into force with effect from the 1 st of April, 2019. (Taliremba) Officer on Special Duty (Finance) - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmana .....

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