Construction service related

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CA Tejas Andharia (Querist)
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11 May 2013 Notification No. 02/2013 ST was effective from date 01/03/2013.

But from which date Notification No. 09/2013 ST will be effective?

Please give answer with some reference.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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11 May 2013 as the effective date is not mentioned.
effective date is date of publication in the official Gazette

08.05.2013

CA Tejas Andharia

CA Tejas Andharia (Querist)
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11 May 2013 How can we know that the it was published in Official Gazette dated 08.05.2013?

Arvind Tiwari

Arvind Tiwari (Expert)
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12 May 2013 Kindly note that the Government has issued a new notification viz. Notification no. 09/2013–ST dated 08.05.2013 amending the earlier Notification No.02/2013-ST dated 01.03.2013
In terms of the said notification, entry 12 of notification no.26/2012-ST dated 20.06.2012 as amended by Notification No.02/2013-ST dated 01.03.2013, is further amended as below:

Particulars Taxable Value
For residential units with carpet area of less than 2000 sq. feet AND the amount charged is less than Rupees one crore 25%
For any other construction 30%

Thus, only if the residential unit area is less than 2000 sq.ft. & the amount charged is also less than Rs. 1 Crore, then abatement of 75% is available. For all other cases, the abatement is 70%. (Other conditions regarding inclusion of land value and non-allowability of CENVAT on inputs remain unchanged)

The above Notification no. 09/2013–ST is effective from the date of the notification i.e. 8th May, 2013

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