TMI BlogNotify that the registered person or unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both.X X X X Extracts X X X X X X X X Extracts X X X X ..... N The 6th June, 2019 No. S.O.70/P.A.5/2017/S.9/2019.- In exercise of the powers conferred by sub-section (4) of section 9 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify that the registered person specified in column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional FSI)] 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, 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 Punjab Government Notification No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in the Punjab Government Gazette (Extraordinary), Part III, dated 30th June, 2017, as amended. Promoter 3. Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (iv) Residential 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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