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notification2019Madhya Pradesh

No. F A-3-47-2017-1-V(39) dated 17.05.2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

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$1 {$1 3131 Pitt: m a? Harm %. Wmfiww fi~, A i' (1) @133 it tam "an—aura: . n my gram may a: qufi’qrwo W:- (a) WQmwafiWMmmmmmawfimmugéawqfiauaz 1119mm 17 113‘ 2019 1111111111 WW ‘5‘. “1.291. mm, 91111111. F-A 3-47/2017/1/V(39) Bhopal, the 17thMay 2019 111 exe1eis‘e of the-1101111113 oonfened by? subsection (3) of section 9 0171110 Madhya Pradesh (100115.111111-2361111095Ta11'Act 2017 (1.9 of:2017),? the. State 60181111119111 on the :fi111her amendments 111.11.115- (i) in the Table,I.'7afleI1"7-serial 11111111376111.5111 and the entries relating thereto, the fol-lewing serial I '_ I": "f II I' i person by way .of t1ai1‘sfe1 I of development 171311157701- (including additional- EISI) 7' £01 51.201131111611011 of' a . .nrejebtby 8111011191817;- . . 5C . Long. teI1I'1I_'11'- lease.of 15111113 Any" person .- .. Promoter}: I'I I I I II person .-ag_"_tinst' consideiatioh' 111 the {(111117 Iof upftoht 111110111711. (Called; I‘ as- p1'e111iu11I1,75111111111, east, 'plice, development name) and/orpe110d1c rent- I for; cOnIsItlIneItioIn no; '21... pt-‘ojeet by- a pmmotet (ii) “(17). The term f‘apaitinent" shall have the same meaning as assigned to it in clause (e) undersection 72. of theReal Estate (Regulation andDevelopment)Act, 2016 (16 01201.7). (j) the term.“promoter” Ishallhave the static.meaningas assigned to it in clause (214:) under I .- Project (RREP), : I-(l) “tl1e-tIer7m7-7“=R_7 EstatePfqlflctCREP)” shallhavethesame meaning as 21351gned to it'in I I Cut) ThetermII1Re denttalVI §1III1IEstatePlfljcct(RREP)”shallmean.a REP inwhich. the . I By order and1n the name ofthe Governor ofMadhya Pradesh,