[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)
Notification No. 07/2019- Central Tax (Rate)
New Delhi, the 29th March, 2019
G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 pay tax on reverse charge basis as recipient of such goods or services or both, namely:-
Explanation. – For the purpose of this notification, –
(i) the term “promoter” shall have the 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 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 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 shall come into force with effect from the 1st of April, 2019.
- ‘International Symposium on Health Governance in a Political Landscape: Interplay of Health Law, Society and Political Economy’ held
- Advisory: Self Enablement For e-Invoicing
- CBDT clarifies on media reports claiming special drive to reopen cases with reference to HRA claims
- Balance sheet for ITR-4 u/s 44AD
- DPIIT organises Workshop on ‘Integration of Economic/User Ministries/Departments on PM Gatishakti National Master Plan
-
Product on saleCMA Data Specialist CourseOriginal price was: ₹12,390.₹1,239Current price is: ₹1,239.
-
Product on saleImport & Export Specialist ( Pen Drive Course )Original price was: ₹23,600.₹11,800Current price is: ₹11,800.
-
Product on saleImport & export ( new online course )Original price was: ₹23,600.₹2,360Current price is: ₹2,360.
-
Product on saleTax Audit Specialist CourseOriginal price was: ₹17,700.₹1,770Current price is: ₹1,770.
-
Product on saleCustom Broker Exam PreparationOriginal price was: ₹12,979.₹11,799Current price is: ₹11,799.
-
Product on saleGST Refund Specialist ( Online Course )Original price was: ₹17,700.₹1,770Current price is: ₹1,770.
-
Product on saleBusy Accounting Software ( Pen Drive Course )Original price was: ₹12,980.₹9,439Current price is: ₹9,439.
-
Product on saleCompu Tax ( Pen Drive Course )Original price was: ₹14,160.₹7,080Current price is: ₹7,080.
-
Product on saleTally Prime ( Pen Drive Course )Original price was: ₹16,520.₹8,260Current price is: ₹8,260.
- Banking
- Budget & Finance Act
- Business & Industry
- busy
- Central Tax Notification
- Central Tax Rate Notification
- Companies Article & Updates
- Companies Court Case
- Companies law & Act
- Companies law notification
- Company
- Compensation Cess Notification
- COURSE OFFER
- Custom Act
- Custom Notification
- Custom Press Release
- CUSTOMS
- E-Way Bill
- GST
- GST
- GST Article & updates
- GST Circular
- GST court case law
- GST Practitioner
- GST Press release
- GST Return
- GST Rules & Act
- IGST UTGST/SGST Notification
- Import & Export
- Income tax
- Income Tax Act
- Income Tax case law
- Income Tax Circular
- Income tax notifications
- Income Tax Press Release
- Income Tax Return & Audit
- Income Tax Updates & Articles
- MCA Press Release
- Ministry of Finance
- msme
- Others
- RBI Notification
- RBI Press Release
- Tally & Busy Notes
- TDS & TCS
- Uncategorized
- Wages Act