CGST rate on services by an unregistered person to a promoter for construction of a project taxable under RCM [Chapter 99]

[1][39 - Chapter 99

Description of Service (3)

Rate % (4)

Condition (5)

Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.

Explanation. -

This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.

[1] Inserted by Notification No. 03/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on services by an unregistered person to a promoter for construction of a project taxable under RCM [Chapter 99]