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TMI BlogPrescribing persons liable to pay tax on reverse charge for the Jammu and Kashmir Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... b -section (4) of section 9 of the Jammu and Kashmir Goods and services Tax Act, 2017 (Act No.V 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 in column (2) of the Table below, received from an unregistered supplier shall p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 issued by Finance Department, Government of Jammu and Kashmir, 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, in a financial year (or part of the financial yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same meaning as assigned to it in 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 Residential Real Estate Project (RREP) ; (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 Developmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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